The office for tax simplification has recommended a digital overhaul of the IHT system which could spare grieving families up to 100 hours of form-filling. Despite spending up to 100 hours gathering documents and filling in forms, nine out of 10 families end up not having to pay a penny. Under the proposals, the form filling will go digital, with an online questionnaire telling people almost instantly whether they need to fill out the longer forms. It is thought the changes could be introduced as early as next year.