As well as individuals, the OTS is calling for evidence from advisers who deal with probate, IHT planning or compliance.
The OTS wants to know more about the size of estates usually handled by advisers and the typical net worth of clients.
The purpose of the IHT review is to explore opportunities for simplification across the existing legislative framework, and the administrative processes through which taxpayers interact with HMRC in relation to IHT.
Paul Morton, OTS tax director, said: “This call for evidence and survey will help inform our research into inheritance tax and the recommendations we make in our final report. We know that there is a great deal to consider and we want to explore this with the help of individual taxpayers, as well as professional advisers and representative groups.
“In a nutshell, while tax rates are for government, the role of the OTS is to challenge tax complexity and so help all users of the tax system, and so we hope to hear from as many individuals as possible. We are keen to hear both from those who have had some experience of dealing with inheritance tax and those who are concerned about it, but who may be unfamiliar with it.”
Chancellor Philip Hammond ordered the OTS to carry out the review in “particularly complex tax” in January.
No comments will be attributed to respondents in the final report unless the OTS has received permission to do so. The deadline is 8 June.