Too many people have to fill in inheritance tax forms, and the process is complex and old fashioned.

In the first part of its simplification review of the tax, the Office of Tax Simplification (OTS) received more than 3,500 responses to its call for evidence, far more than in any previous review. Many respondents said they felt they were being asked to complete complicated forms even when the relative who had died had left only a small amount.

Although inheritance tax is payable on less than 5% of the estates of the 570,000 people who die in the UK each year, about half of the families have to fill in the forms.

The report highlights the …