Contents:

• [IHTM30001] IHTM30001 – Liability and payment of tax: introduction
• [IHTM30011] IHTM30011 – Liability: introduction
• [IHTM30021] IHTM30021 – Liability on death transfers: the persons liable
• [IHTM30022] IHTM30022 – Liability on death transfers: other unsettled property (except GWRs)
• [IHTM30023] IHTM30023 – Liability on death transfers: settled property in which deceased had a qualifying interest in possession
• [IHTM30024] IHTM30024 – Liability on death transfers: succession in Scotland
• [IHTM30025] IHTM30025 – Liability on death transfers: interests under superannuation schemes
• [IHTM30026] IHTM30026 – Liability on death transfers: priorities
• [IHTM30031] IHTM30031 – Definition and extent of liability: personal representatives
• [IHTM30032] IHTM30032 – Definition and extent of liability: extent of a personal representative's liability
• [IHTM30033] IHTM30033 – Definition and extent of liability: nature of a personal representative's liability
• [IHTM30034] IHTM30034 – Definition and extent of liability: trustees
• [IHTM30035] IHTM30035 – Definition and extent of liability: persons liable under IHTA84/S200 (1)(c)
• [IHTM30036] IHTM30036 – Definition and extent of liability: persons excluded
• [IHTM30037] IHTM30037 – Definition and extent of liability: property settled before the death
• [IHTM30038] IHTM30038 – Definition and extent of liability: particular situations
• [IHTM30039] IHTM30039 – Definition and extent of liability: policies effected by a person who dies domiciled outside the UK
• [IHTM30041] IHTM30041 – Liability on potentially exempt transfers (PETs): persons liable
• [IHTM30042] IHTM30042 – Liability on potentially exempt transfers (PETs): priorities
• [IHTM30043] IHTM30043 – Liability on potentially exempt transfers (PETs): recourse to transferor's personal representatives
• [IHTM30044] IHTM30044 – Liability on potentially exempt transfers (PETs): practice relating to personal representatives
• [IHTM30051] IHTM30051 – Definition and extent of liability (PETs): transferee
• [IHTM30052] IHTM30052 – Definition and extent of liability (PETs): persons liable under IHTA84/S199 (1)(c)
• [IHTM30053] IHTM30053 – Definition and extent of liability (PETs): persons excluded
• [IHTM30054] IHTM30054 – Definition and extent of liability (PETs): objects of a relevant property trust
• [IHTM30061] IHTM30061 – Liability on lifetime transfers chargeable when made: introduction
• [IHTM30062] IHTM30062 – Liability on lifetime transfers chargeable when made: persons liable
• [IHTM30071] IHTM30071 – Definition and extent of liability (lifetime transfers chargeable when made): transferor
• [IHTM30072] IHTM30072 – Definition and extent of liability (lifetime transfers chargeable when made): extent of liability of persons secondarily liable
• [IHTM30073] IHTM30073 – Definition and extent of liability (lifetime transfers chargeable when made): spouse or civil partner of transferor
• [IHTM30074] IHTM30074 – Definition and extent of liability (lifetime transfers chargeable when made): limitation on spouse's or civil partner's liability
• [IHTM30081] IHTM30081 – Liability on gifts with reservation (GWRs): introduction
• [IHTM30082] IHTM30082 – Liability on gifts with reservation (GWRs): persons liable when treated as a PET
• [IHTM30083] IHTM30083 – Liability on gifts with reservation (GWRs): persons liable when treated as part of death estate
• [IHTM30084] IHTM30084 – Liability on gifts with reservation (GWRs): definition and extent of liability
• [IHTM30091] IHTM30091 – Liability on settled property: persons liable
• [IHTM30101] IHTM30101 – Definition and extent of liability (settled property): trustees
• [IHTM30102] IHTM30102 – Definition and extent of liability (settled property): persons other than trustees
• [IHTM30103] IHTM30103 – Definition and extent of liability (settled property): beneficiaries
• [IHTM30104] IHTM30104 – Definition and extent of liability (settled property): recipients of benefit
• [IHTM30111] IHTM30111 – The settlor: definitions
• [IHTM30112] IHTM30112 – The settlor: limitations on settlor's liability
• [IHTM30113] IHTM30113 – The settlor: PETs
• [IHTM30114] IHTM30114 – The settlor: death charge on lifetime transfers chargeable when made
• [IHTM30115] IHTM30115 – The settlor: settlement made before 11 December 1974
• [IHTM30121] IHTM30121 – Liability in special cases: heritage property
• [IHTM30122] IHTM30122 – Liability in special cases: discretionary trust charges and heritage property
• [IHTM30123] IHTM30123 – Liability in special cases: woodlands
• [IHTM30124] IHTM30124 – Liability in special cases: transfers by a close company
• [IHTM30125] IHTM30125 – Liability in special cases: liability of purchaser
• [IHTM30140] IHTM30140 – Liability and payment of tax: general payment rule
• [IHTM30151] IHTM30151 – Due date for payment: death transfers
• [IHTM30152] IHTM30152 – Due date for payment: other charges arising on death
• [IHTM30153] IHTM30153 – Due date for payment: lifetime transfers chargeable when made
• [IHTM30154] IHTM30154 – Due date for payment: relevant property trusts
• [IHTM30155] IHTM30155 – Due date for payment: conditionally exempt property
• [IHTM30156] IHTM30156 – Due date for payment: woodlands
• [IHTM30157] IHTM30157 – Due date for payment: payment before due date
• [IHTM30158] IHTM30158 – Due date for payment: request to pay in advance
• [IHTM30159] IHTM30159 – Due date for payment: postponing payment
• [IHTM30171] IHTM30171 – Tax payable on taking out of grant: Inheritance tax rates
• [IHTM30172] IHTM30172 – Tax payable on taking out of grant: non-instalment option property
• [IHTM30181] IHTM30181 – Payment methods: payment by cheque
• [IHTM30182] IHTM30182 – Payment methods: payment by electronic transfer
• [IHTM30183] IHTM30183 – Payment methods: payment by national savings or government stock
• [IHTM30184] IHTM30184 – Payment methods: payment by IHT direct payment scheme
• [IHTM30185] IHTM30185 – Payment methods: payment by transfer of land or chattels
• [IHTM30186] IHTM30186 – Payment methods: payment by certificates of tax deposit
• [IHTM30187] IHTM30187 – Payment methods: payment out of tax repayments
• [IHTM30191] IHTM30191 – Instalment option: introduction
• [IHTM30201] IHTM30201 – Payment by instalments: when instalments are payable
• [IHTM30202] IHTM30202 – Payment by instalments: election
• [IHTM30203] IHTM30203 – Payment by instalments: request to elect for instalments after tax paid in one sum
• [IHTM30204] IHTM30204 – Payment by instalments: option where additional tax payable
• [IHTM30211] IHTM30211 – Transfers on death: introduction
• [IHTM30212] IHTM30212 – Transfers on death: categories of qualifying property
• [IHTM30213] IHTM30213 – Transfers on death: land
• [IHTM30214] IHTM30214 – Transfers on death: businesses and interests in businesses
• [IHTM30215] IHTM30215 – Transfers on death: shares and securities
• [IHTM30216] IHTM30216 – Transfers on death: meaning of 'unquoted' for instalments
• [IHTM30217] IHTM30217 – Transfers on death: control holdings of shares and securities
• [IHTM30218] IHTM30218 – Transfers on death: unquoted shares – undue hardship
• [IHTM30219] IHTM30219 – Transfers on death: unquoted shares – 20% tax test
• [IHTM30220] IHTM30220 – Transfers on death: unquoted shares – £20,000 value and 10% nominal value test
• [IHTM30231] IHTM30231 – Potentially Exempt Transfers (PETs): deaths before 17 March 1987
• [IHTM30241] IHTM30241 – Transfers and other events on or after 17 March 1987: the conditions
• [IHTM30242] IHTM30242 – Transfers and other events on or after 17 March 1987: unquoted shares
• [IHTM30243] IHTM30243 – Transfers and other events on or after 17 March 1987: settled property
• [IHTM30244] IHTM30244 – Transfers and other events on or after 17 March 1987: the transferee
• [IHTM30251] IHTM30251 – Qualifying property (PETs): land
• [IHTM30252] IHTM30252 – Qualifying property (PETs): businesses and interests in businesses
• [IHTM30253] IHTM30253 – Qualifying property (PETs): control holdings
• [IHTM30254] IHTM30254 – Qualifying property (PETs): unquoted shares or securities – undue hardship
• [IHTM30255] IHTM30255 – Qualifying property (PETs): unquoted shares or securities – 20% tax test
• [IHTM30256] IHTM30256 – Qualifying property (PETs): unquoted shares or securities – £20,000 value and 10% nominal value
• [IHTM30261] IHTM30261 – Lifetime transfers chargeable when made: introduction
• [IHTM30262] IHTM30262 – Lifetime transfers chargeable when made: tax immediately payable
• [IHTM30263] IHTM30263 – Lifetime transfers chargeable when made: additional tax payable on death of transferor
• [IHTM30264] IHTM30264 – Lifetime transfers chargeable when made: previous legislation and lifetime transfers
• [IHTM30265] IHTM30265 – Lifetime transfers chargeable when made: qualifying property
• [IHTM30271] IHTM30271 – Gifts with reservation: deceased's residence
• [IHTM30272] IHTM30272 – Gifts with reservation: other qualifying property
• [IHTM30281] IHTM30281 – Lifetime cesser of a qualifying interest in possession: introduction
• [IHTM30282] IHTM30282 – Lifetime cesser of a qualifying interest in possession: cesser a PET
• [IHTM30283] IHTM30283 – Lifetime cesser of a qualifying interest in possession: cesser taxable when made
• [IHTM30290] IHTM30290 – Instalment option: relevant property trusts
• [IHTM30300] IHTM30300 – Instalment option: woodlands
• [IHTM30311] IHTM30311 – Attribution process: introduction
• [IHTM30312] IHTM30312 – Attribution process: lifetime transfers
• [IHTM30313] IHTM30313 – Attribution process: death estate
• [IHTM30321] IHTM30321 – End of instalment option: introduction
• [IHTM30322] IHTM30322 – End of instalment option: meaning of 'sold'
• [IHTM30323] IHTM30323 – End of instalment option: underwriting interests
• [IHTM30324] IHTM30324 – End of instalment option: chargeable transfers otherwise than on death
• [IHTM30341] IHTM30341 – Interest: introduction
• [IHTM30351] IHTM30351 – Rates of interest: background
• [IHTM30352] IHTM30352 – Rates of interest: the rates
• [IHTM30353] IHTM30353 – Rates of interest: the higher and lower rates before 16 December 1986
• [IHTM30361] IHTM30361 – Interest period: general rule
• [IHTM30362] IHTM30362 – Interest period: instalments without interest relief
• [IHTM30363] IHTM30363 – Interest period: instalments with interest relief
• [IHTM30371] IHTM30371 – Special rules: Inheritance (Provision for Family & Dependants) Act 1975
• [IHTM30372] IHTM30372 – Special rules: voidable transfers
• [IHTM30373] IHTM30373 – Special rules: property accepted in satisfaction of tax
• [IHTM30374] IHTM30374 – Special rules: Scotland – legitim
• [IHTM30375] IHTM30375 – Special rules: settled property – sales and mortgages of reversionary interests
• [IHTM30401] IHTM30401 – Adjustment of tax paid: underpayments
• [IHTM30402] IHTM30402 – Adjustment of tax paid: repayments
• [IHTM30411] IHTM30411 – Reopening IHT liabilities: introduction
• [IHTM30412] IHTM30412 – Reopening IHT liabilities: procedure
• [IHTM30421] IHTM30421 – Reconsideration of value: introduction
• [IHTM30431] IHTM30431 – Reconsideration by taxpayers: bars to reopening value
• [IHTM30432] IHTM30432 – Reconsideration by taxpayers: changed circumstances
• [IHTM30433] IHTM30433 – Reconsideration by taxpayers: valuations by SAV
• [IHTM30434] IHTM30434 – Reconsideration by taxpayers: land and buildings
• [IHTM30435] IHTM30435 – Reconsideration by taxpayers: decrease requested
• [IHTM30441] IHTM30441 – Reconsideration by HMRC: general rules
• [IHTM30442] IHTM30442 – Reconsideration by HMRC: agreements
• [IHTM30443] IHTM30443 – Reconsideration by HMRC: Valuation Office Agency
• [IHTM30444] IHTM30444 – Reconsideration by HMRC: Shares and Assets Valuation
• [IHTM30445] IHTM30445 – Reconsideration by HMRC: effect of a sale
• [IHTM30451] IHTM30451 – Determination of questions on previous view of the law: scope of IHTA84/S255
• [IHTM30452] IHTM30452 – Determination of questions on previous view of the law: HMRC law
• [IHTM30453] IHTM30453 – Determination of questions on previous view of the law: disputed cases
• [IHTM30454] IHTM30454 – Determination of questions on previous view of the law: payment and acceptance of tax
• [IHTM30455] IHTM30455 – Determination of questions on previous view of the law: delay by HMRC
• [IHTM30456] IHTM30456 – Determination of questions on previous view of the law: instalment cases
• [IHTM30457] IHTM30457 – Determination of questions on previous view of the law: amendments after the change of practice
• [IHTM30461] IHTM30461 – Limitation of liability by lapse of time: statutory provisions
• [IHTM30462] IHTM30462 – Limitation of liability by lapse of time: time limits for recovery of unpaid tax
• [IHTM30463] IHTM30463 – Limitation of liability by lapse of time: provisional calculations
• [IHTM30464] IHTM30464 – Limitation of liability by lapse of time: property in the hands of purchasers
• [IHTM30465] IHTM30465 – Limitation of liability by lapse of time: offshore matter and offshore transfers
• [IHTM30501] IHTM30501 – Remissions: introduction
• [IHTM30502] IHTM30502 – Remissions: distinction between remissions and irrecoverable assessments
• [IHTM30503] IHTM30503 – Remissions: when a claim may be discharged
• [IHTM30521] IHTM30521 – Remission of interest: introduction
• [IHTM30522] IHTM30522 – Remission of interest: delay cases (Code of Practice)
• [IHTM30523] IHTM30523 – Remission of interest: procedure in delay cases
• [IHTM30524] IHTM30524 – Remission of interest: guidelines in delay cases
• [IHTM30531] IHTM30531 – Compromise cases: points of law
• [IHTM30532] IHTM30532 – Compromise cases: unenforceable claims
• [IHTM30533] IHTM30533 – Compromise cases: assessments
• [IHTM30534] IHTM30534 – Compromise cases: reference to Debt Management & Banking
• [IHTM30551] IHTM30551 – Erroneous or excessive repayments of tax: over-repayments to be reported
• [IHTM30552] IHTM30552 – Erroneous or excessive repayments of tax: repayment of deposits
• [IHTM30553] IHTM30553 – Erroneous or excessive repayments of tax: recovery procedures
• [IHTM30554] IHTM30554 – Erroneous or excessive repayments of tax: interest supplement