# Calculating the chargeable estate [IHTM26000]

### Contents:

- [IHTM26001] Calculating the chargeable estate: introduction
- [IHTM26002] Calculating the chargeable estate: quantifying the amount which is chargeable and the amount which is exempt
- [IHTM26003] Calculating the chargeable estate: definitions
- [IHTM26011] Specific gifts: definition
- [IHTM26012] Specific gifts: disallowed liabilities
- [IHTM26013] Specific gifts: value of specific gifts
- [IHTM26020] Calculating the chargeable estate: special rule concerning spouse or civil partner exemption
- [IHTM26030] Calculating the chargeable estate: calculation where residue wholly chargeable
- [IHTM26040] Calculating the chargeable estate: calculation where there are no specific gifts
- [IHTM26050] Calculating the chargeable estate: calculation where residue partly chargeable and no chargeable specific gifts
- [IHTM26060] Calculating the chargeable estate: calculation where there are chargeable specific gifts and residue wholly exempt
- [IHTM26071] Other calculations: order in which to apply the partly exempt transfer rules
- [IHTM26081] Step 1 – the starting value of specific gifts: introduction
- [IHTM26082] Step 1 – the starting value of specific gifts: two or more gifts of an asset
- [IHTM26083] Step 1 – the starting value of specific gifts: settled gift
- [IHTM26084] Step 1 – the starting value of specific gifts: gift of an annuity
- [IHTM26085] Step 1 – the starting value of specific gifts: circular situation
- [IHTM26086] Step 1 – the starting value of specific gifts: legal rights in Scotland
- [IHTM26090] Other calculations: step 2 – abatement where there are not enough assets to pay specific gifts in full
- [IHTM26101] Step 3 – interaction: introduction
- [IHTM26102] Step 3 – interaction: situations where interaction applies
- [IHTM26103] Step 3 – interaction: summary of the interaction provisions
- [IHTM26104] Step 3 – interaction: outline of the interaction procedure
- [IHTM26105] Step 3 – interaction: extent of examination necessary
- [IHTM26106] Step 3 – interaction: specific gifts of relievable property
- [IHTM26107] Step 3 – interaction: anti-avoidance provisions
- [IHTM26108] Step 3 – interaction: the appropriate fraction
- [IHTM26109] Step 3 – interaction: the appropriate fraction where there are no specific gifts of relievable property
- [IHTM26110] Step 3 – interaction: the appropriate fraction where there are specific gifts or relievable property
- [IHTM26121] Step 4 – grossing up: background
- [IHTM26122] Step 4 – grossing up: how grossing up works
- [IHTM26123] Step 4 – grossing up: the specific gifts you should gross up
- [IHTM26124] Step 4 – grossing up: how to decide whether specific gifts out of the free estate bear their own tax
- [IHTM26125] Step 4 – grossing up: how to decide whether specific gifts out of settled property bear their own tax
- [IHTM26126] Step 4 – grossing up: other property which bears its own tax
- [IHTM26127] Step 4 – grossing up: what to do if the value of a gift is dependent upon the amount of an exemption
- [IHTM26128] Step 4 – grossing up: initial procedure for grossing up
- [IHTM26129] Step 4 – grossing up: grossing up where there are any reliefs due
- [IHTM26130] Step 4 – grossing up: grossing up where there are exemptions with a value limit
- [IHTM26131] Step 4 – grossing up: deciding which type of grossing calculation to use
- [IHTM26132] Step 4 – grossing up: the grossing calculator
- [IHTM26133] Step 4 – grossing up position where (additional) legacies are given under a variation accepted as within IHTA84/s142
- [IHTM26141] Step 4 – simple grossing calculations: introduction
- [IHTM26142] Step 4 – simple grossing calculations: calculation when there is no lifetime cumulation
- [IHTM26143] Step 4 – simple grossing calculations: calculation when there is a lifetime cumulative total which is below the threshold
- [IHTM26144] Step 4 – simple grossing calculations: calculation when there is a lifetime cumulative total in excess of the threshold
- [IHTM26151] Step 4 – four stage grossing calculations: exceptions where four stage grossing is not necessary
- [IHTM26152] Step 4 – four stage grossing calculations: the four stages
- [IHTM26153] Step 4 – four stage grossing calculations: stage 1
- [IHTM26154] Step 4 – four stage grossing calculations: stage 2
- [IHTM26155] Step 4 – four stage grossing calculations: stage 3
- [IHTM26156] Step 4 – four stage grossing calculations: stage 4
- [IHTM26157] Step 4 – four stage grossing calculations: example of a four stage calculation
- [IHTM26158] Step 4 – four stage grossing calculations: example of a four stage calculation where interaction and settled property are also involved
- [IHTM26171] Step 4 – Re Benham type grossing calculations: legal background
- [IHTM26172] Step 4 – Re Benham type grossing calculations: practice
- [IHTM26180] Other calculations: Step 5 – abatement caused by grossing up
- [IHTM26190] Other calculations: apportioning the grossed up estate between instalment and non-instalment option property
- [IHTM26201] Allocating the burden of tax: practice
- [IHTM26202] Allocating the burden of tax: the rules
- [IHTM26203] Allocating the burden of tax: effect of the rules
- [IHTM26211] Property at more than one title: introduction
- [IHTM26212] Property at more than one title: gifts out of different funds
- [IHTM26213] Property at more than one title: example of the effect of S40
- [IHTM26214] Property at more than one title: lifetime cumulative total and gifts with reservation