Chargeable transfer

Clearance requests

Declaration

Defined terms

Delivery of accounts

Estate qualifying as

Exempt estates

Foreign domiciliaries

Form IHT205

General

HMRC guidance

Information

Inheritance tax

Inheritance tax threshold (re excepted estates)

Instruments of variation

Low value estates

Overview

Reporting changes

Revised values for land and buildings

Specified exempt transfers (re excepted estates)

Specified transfers (re excepted estates)

Spouse, civil partner and charity transfers (re excepted estates)

Threshold