HM Revenue & Customs officials will start carrying out random checks on tax forms submitted when a person dies to see if there has been any attempt to avoid inheritance tax.
HMRC staff will play close attention to gifts affected by the seven-year rule.
Under tax rules, gifts made more than seven years before a person dies are exempt as long as the person making the gift does not continue to benefit from what has been given away.
Estates worth more than £300,000 are liable for inheritance tax (IHT) at 40%.
The latest campaign was revealed in a HMRC online newsletter.
Further reading:
Sarkozy triples French IHT threshold
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