Accounts, inheritance tax
Corrective and supplementary
Excepted terminations and chargeable events
Form and verification
Generally
Instruments of variation
Settled property
Settlements with non-resident trustees
Transfers on death
Excepted estates
Forms
Generally
Grant of probate
HMRC toolkit
Information requirements
Letters of administration or confirmation
No grant of representation obtained
Transfers within seven years before death
Trustees
Trusts, excepted terminations and chargeable events
10-year charge
Age 18-25 settlements
Exit charge
Generally
Pilot trusts