Contents:

• [IHTM27001] Foreign property: introduction
• [IHTM27011] Foreign property: investigation of form IHT417: introduction
• [IHTM27012] Foreign property: investigation of form IHT417: service
• [IHTM27013] Foreign property: investigation of form IHT417: Compliance Group
• [IHTM27022] Foreign property: valuation of assets: listed foreign shares
• [IHTM27023] Foreign property: valuation of assets: unlisted foreign shares
• [IHTM27024] Foreign property: valuation of assets: loss on sale of shares
• [IHTM27025] Foreign property: valuation of assets: fall in value relief
• [IHTM27031] Foreign property: valuation of assets: foreign bank accounts, debts, household and personal goods
• [IHTM27032] Foreign property: valuation of assets: deduction of foreign debts
• [IHTM27041] Foreign property: valuation of assets: foreign land or buildings: procedure
• [IHTM27042] Foreign property: valuation of assets: loss on sale of foreign land
• [IHTM27043] Foreign property: valuation of assets: fall in value relief on foreign land or buildings
• [IHTM27050] Foreign property: valuation of assets: deduction for administration of non-UK assets
• [IHTM27051] Foreign property: valuation of assets: conversion of foreign currency
• [IHTM27052] Foreign property: valuation of assets: claims for compensation
• [IHTM27053] Foreign property: valuation of assets: foreign rulers and sovereign immunity
• [IHTM27054] Foreign property: valuation of assets: usufruct
• [IHTM27060] Foreign property: blocked assets
• [IHTM27071] Foreign property: locality of assets (situs): introduction
• [IHTM27072] Foreign property: locality of assets (situs): unadministered estates
• [IHTM27073] Foreign property: locality of assets (situs): ships
• [IHTM27074] Foreign property: locality of assets (situs): land and interests in land
• [IHTM27075] Foreign property: locality of assets (situs): household and personal goods
• [IHTM27076] Foreign property: locality of assets (situs): bearer securities
• [IHTM27077] Foreign property: locality of assets (situs): Eurobonds and American depository receipts
• [IHTM27079] Foreign property: specialty debts: bonds and debentures under seal
• [IHTM27080] Foreign property: specialty debts: Treasury Bills, British Savings Bonds, National Savings Income Bonds
• [IHTM27091] Foreign property: debts: contractual
• [IHTM27092] Foreign property: debts: debts in Scotland
• [IHTM27093] Foreign property: debts: bank accounts
• [IHTM27101] Foreign property: money from a life policy: general rule
• [IHTM27102] Foreign property: money from a life policy: payment made at place other than Head Office
• [IHTM27103] Foreign property: money from a life policy: policy issued at branch office
• [IHTM27104] Foreign property: money from a life policy: policies under seal
• [IHTM27121] Foreign property: inscribed and registered securities: usual location
• [IHTM27122] Foreign property: inscribed and registered securities: branch registers
• [IHTM27123] Foreign property: inscribed and registered securities: effectiveness of register
• [IHTM27124] Foreign property: inscribed and registered securities: overseas branch registers of UK companies
• [IHTM27125] Foreign property: inscribed and registered securities: duplicate or multiple registers of non-UK companies
• [IHTM27127] Foreign property: Canadian companies: transfer agencies
• [IHTM27128] Foreign property: Canadian companies: branch registers of British Colombian and Newfoundland companies
• [IHTM27129] Foreign property: Canadian companies: Nova Scotia companies
• [IHTM27141] Foreign property: securities issued by international organisations: list of non-UK situs organisations
• [IHTM27142] Foreign property: securities issued by international organisations: designated as non-UK by Treasury
• [IHTM27143] Foreign property: securities issued by international organisations: OECD & Inter-American Development Bank
• [IHTM27150] Foreign property: securities issued by international organisations: share certificates endorsed in blank
• [IHTM27151] Foreign property: securities issued by international organisations: bank or building society accounts in the Channel Islands and Isle of Man
• [IHTM27161] Foreign property: Double Taxation Conventions: introduction
• [IHTM27163] Foreign property: Double Taxation Conventions: exchange of information: why exchange information?
• [IHTM27164] Foreign property: Double Taxation Conventions: exchange of information: information bulletin procedure with convention partners (form 730)
• [IHTM27165] Foreign property: Double Taxation Conventions: exchange of information: list of conventions
• [IHTM27166] Foreign property: Double Taxation Conventions: exchange of information: information bulletin received from convention countries
• [IHTM27168] Foreign property: Double Taxation Conventions: certificate of tax paid: Republic of Ireland
• [IHTM27169] Foreign property: Double Taxation Conventions: certificate of tax paid: South Africa
• [IHTM27170] Foreign property: Double Taxation Conventions: certificate of tax paid: USA
• [IHTM27171] Foreign property: Double Taxation Conventions: certificate of tax paid: Netherlands
• [IHTM27172] Foreign property: Double Taxation Conventions: certificate of tax paid: Sweden
• [IHTM27173] Foreign property: Double Taxation Conventions: certificate of tax paid: Switzerland
• [IHTM27174] Foreign property: Double Taxation Conventions: certificate of tax paid: France
• [IHTM27175] Foreign property: Double Taxation Conventions: certificate of tax paid: Italy
• [IHTM27176] Foreign property: Double Taxation Conventions: certificate of tax paid: procedure with non-convention countries
• [IHTM27177] Foreign property: Double Taxation Conventions: certificate of tax paid: certification of disclosure and tax enforcement procedure with the USA
• [IHTM27178] Foreign property: Double Taxation Conventions: certificate of tax paid: certification of disclosure and tax enforcement procedure with South Africa
• [IHTM27181] Foreign property: Double Taxation Conventions: Double Taxation Relief: what is the relief?
• [IHTM27182] Foreign property: Double Taxation Conventions: Double Taxation Relief: credit for relief claimed before grant
• [IHTM27183] Foreign property: Double Taxation Conventions: Double Taxation Relief: examination after grant when relief claimed
• [IHTM27185] Foreign property: Double Taxation Conventions: procedure with non-convention countries: introduction
• [IHTM27186] Foreign property: Double Taxation Conventions: procedure with non-convention countries: which provisions apply?
• [IHTM27187] Foreign property: Double Taxation Conventions: procedure with non-convention countries: relief under IHTA84/S159 (2)
• [IHTM27188] Foreign property: Double Taxation Conventions: procedure with non-convention countries: relief under IHTA84/S159 (3) and S159 (4)
• [IHTM27189] Foreign property: Double Taxation Conventions: procedure with non-convention countries: procedure when both IHTA84/S159 (2) and S159 (3) apply
• [IHTM27190] Foreign property: Double Taxation Conventions: procedure: procedure with convention partners
• [IHTM27200] Foreign property: Double Taxation Conventions: procedure: procedure when both forms of relief apply
• [IHTM27201] Foreign property: Double Taxation Relief: procedure for relief by concession on shares
• [IHTM27202] Foreign property: Double Taxation Conventions: proper law of settlement
• [IHTM27211] Foreign property: Property excluded from Inheritance Tax: introduction
• [IHTM27212] Foreign property: Property excluded from Inheritance Tax: foreign unsettled property
• [IHTM27220] Foreign property: property excluded from Inheritance Tax: foreign settled property with non-UK domiciled settlor
• [IHTM27230] Foreign property: property excluded from Inheritance Tax: reversionary interests
• [IHTM27241] Foreign property: specific British Government Securities: introduction
• [IHTM27247] Foreign property: discretionary trusts and exempt securities: introduction
• [IHTM27248] Foreign property: discretionary trusts and exempt securities: unknown persons
• [IHTM27249] Foreign property: discretionary trusts and exempt securities: charities
• [IHTM27250] Foreign property: discretionary trusts and exempt securities: exit charge
• [IHTM27251] Foreign property: discretionary trusts and exempt securities: anti-avoidance rules
• [IHTM27252] Foreign property: discretionary trusts and exempt securities: exception for certain settled reversions
• [IHTM27260] Foreign property: specific British Government Securities: exclusion of interest on exempt securities
• [IHTM27261] Foreign property: specific British Government Securities: exclusion of repayment of Income Tax on exempt securities
• [IHTM27262] Foreign property: specific British Government Securities: reversionary interest in exempt securities
• [IHTM27263] Foreign property: specific British Government Securities: exempt securities in unadministered estates
• [IHTM27264] Foreign property: specific British Government Securities: exempt securities as partnership assets
• [IHTM27270] Foreign property: property excluded from Inheritance Tax: specific savings held by taxpayers in Channel Islands or Isle of Man
• [IHTM27272] Foreign property: specific property of visiting forces and staff of Allied Headquarters: introduction
• [IHTM27273] Foreign property: specific property of visiting forces and staff of Allied Headquarters: assets excluded from UK Inheritance Tax
• [IHTM27274] Foreign property: specific property of visiting forces and staff of Allied Headquarters: qualifying person
• [IHTM27275] Foreign property: specific property of visiting forces and staff of Allied Headquarters: list of designated countries