IHT437 Guide: Everything You Need to Know About the New HMRC Form
April 2026 brought with it further changes to the Inheritance Tax (IHT) regime, and with those...

Sam Elkin
With a background spanning both accountancy practice and industry, Sam joined Roythornes in 2007 as Financial Controller and has since progressed to the role of Finance Director. He oversees all aspects of the firm’s financial management and plays a key strategic role, working closely with the Board to shape and deliver a financial strategy that supports the firm’s long term goals.
Sam is a Fellow of the Association of Chartered Certified Accountants (FCCA) and also serves as the firm’s Compliance Officer for Finance and Administration (COFA).
Outside of Roythornes, Sam enjoys running and playing rugby for Spalding Rugby Club.
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