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<p>Guidance is available at <a href="https://www.gov.uk/inheritance-tax" target="_blank">https://www.gov.uk/inheritance-tax</a>.
More detailed technical guidance is available at https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual.</p><p>
</p><p>Bereaved customers and executors can also call the Inheritance Tax and Probate
helpline and the Bereavement helpline for advice. In addition, information on inheritance
tax is provided on the various inheritance tax forms and guides sent to executors
following a death.</p>
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