Application for

Commentary – Quick Overview ¶16345

Certificate of discharge

Legislation/Regulatory – IHTA84 s. 147(9)
HMRC Guidance – IHTM35213

Children under 18, entitlement

Commentary – Tax Reporter ¶631-900

Claimed

Legislation/Regulatory – IHTA84 s. 147(4), (6)
HMRC Guidance – IHTM04240 ; IHTM12245 ; IHTM30024 ; IHTM30353 ; IHTM30374 ; IHTM35212 ; IHTM35213 ; IHTM35215 ; IHTM35217 ; IHTM35219 ; IHTM35220 ; IHTM43041

Death before age eighteen

Legislation/Regulatory – IHTA84 s. 147(7)
HMRC Guidance – IHTM12230

Election, procedure for

Legislation/Regulatory – IHTA84 s. 147(3), (5)
HMRC Guidance – IHTM12245 ; IHTM35212 ; IHTM35213 ; IHTM35214 ; IHTM35216

Generally

Commentary – Tax Reporter ¶631-800

Liability for tax

Legislation/Regulatory – IHTA84 s. 209

Meaning

Commentary – Quick Overview ¶16345

Person under age eighteen entitled

Legislation/Regulatory – IHTA84 s. 147(1)

Renunciation

Commentary – Tax Reporter ¶631-850
Legislation/Regulatory – IHTA84 s. 147(7)

Repayment of tax

Legislation/Regulatory – IHTA84 s. 147(8)
HMRC Guidance – IHTM35212