Inheritance Tax Exemption Programme (UID 195)

Historic England is currently engaged in a DCMS funded programme to reinvigorate our management of Inheritance Tax Exemption casework for HMRC and provide a more strategic direction for it. Inheritance Tax Exemption is an important part of the system of heritage protection. The purchase is for the very specific knowledge skills and experience of the current IHT Casework Manager, to drive the programme forward. We are proceeding with direct award in this case due to the highly specialist area, there are very few people with the skills, knowledge and experience we require for this programme. There would be a substantial time delay and a large impact on the output of the programme while seeking, onboarding and training a replacement. Furthermore, Historic England is currently under long-term recruitment strategy uncertainty which means that we are engaging the services of the current IHT Casework Manager to cover the uncertainty phase.