Additional tax on transferor's death within seven years

Legislation/Regulatory – IHTA84 s. 204(7)

Beneficiary

Conditionally exempt transfers

Legislation/Regulatory – IHTA84 s. 207(3)

Generally

Legislation/Regulatory – IHTA84 s. 199(1), 200(1), 201(4), (5)
HMRC Guidance – IHTM14547 ; IHTM30041 ; IHTM30042 ; IHTM30044 ; IHTM30051 ; IHTM30052 ; IHTM30053 ; IHTM30054 ; IHTM30062 ; IHTM30071 ; IHTM30072 ; IHTM30083 ; IHTM30102 ; IHTM30111 ; IHTM30124 ; IHTM30125

Burden of tax on death

Legislation/Regulatory – IHTA84 s. 211
HMRC Guidance – IHTM26123 ; IHTM26124

Certificate of tax paid by person not liable

Legislation/Regulatory – IHTA84 s. 214
HMRC Guidance – IHTM40154

Close companies

Extent of individual liability

Legislation/Regulatory – IHTA84 s. 202(3)

Less than five per cent transferred

Legislation/Regulatory – IHTA84 s. 202(2)

Persons liable

Legislation/Regulatory – IHTA84 s. 202(1), (4)

Conditionally exempt transfers

Legislation/Regulatory – IHTA84 s. 207

Exempt transfers

Legislation/Regulatory – IHTA84 s. 41
HMRC Guidance – IHTM12128 ; IHTM12178 ; IHTM26171 ; IHTM26202 ; IHTM26203

Gifts

Death, on

Legislation/Regulatory – IHTA84 s. 211(1), (2)

Generally

Legislation/Regulatory – IHTA84 s. 41

Insured persons

– see Insured persons

Insurers

Legislation/Regulatory – FA94 s. 52

Intermeddling

Legislation/Regulatory – IHTA84 s. 199(4)

Lifetime transfers

Persons liable

Legislation/Regulatory – IHTA84 s. 199(1)

Potentially exempt transfers

Legislation/Regulatory – IHTA84 s. 199(2)
HMRC Guidance – IHTM30041 ; IHTM30042 ; IHTM30043 ; IHTM30044 ; IHTM30125 ; IHTM40102

Purchasers not liable

Legislation/Regulatory – IHTA84 s. 199(3)
HMRC Guidance – IHTM30125

Transfer within seven years of death

Legislation/Regulatory – IHTA84 s. 199(2)

Limitation

Legislation/Regulatory – IHTA84 s. 204 ; ITA2007 Sch. 1, para. 270
HMRC Guidance – IHTM30071

More than one person liable

Legislation/Regulatory – IHTA84 s. 205
HMRC Guidance – IHTM30011

Partly exempt/partly chargeable estates

Agricultural/business property relief

Legislation/Regulatory – IHTA84 s. 39A

Attribution of value to residuary gifts

Legislation/Regulatory – IHTA84 s. 39

Attribution of value to specific gifts

Legislation/Regulatory – IHTA84 s. 38

Generally

Legislation/Regulatory – IHTA84 s. 42(3)

Gifts made separately out of different funds

Legislation/Regulatory – IHTA84 s. 40

Scottish legal rights

Legislation/Regulatory – IHTA84 s. 42(4)
HMRC Guidance – IHTM10304 ; IHTM26086 ; IHTM26124

Pensions

Legislation/Regulatory – IHTA84 s. 210
HMRC Guidance – IHTM30025 ; IHTM30101

Personal representatives

Extent of

Legislation/Regulatory – IHTA84 s. 204(1), (8), (9)
HMRC Guidance – IHTM30026 ; IHTM30032 ; IHTM30033 ; IHTM30041 ; IHTM30043 ; IHTM30083 ; IHTM30084 ; IHTM30125

Generally

Legislation/Regulatory – IHTA84 s. 200(1) ; Misc. 107

Intermeddling

Legislation/Regulatory – IHTA84 s. 199(4)

Powers to raise tax

Limited interest

Legislation/Regulatory – IHTA84 s. 212(2)

Sale

Legislation/Regulatory – IHTA84 s. 212(1)

Refund by instalments to person paid but not liable

Legislation/Regulatory – IHTA84 s. 213

Scotland

Generally

Legislation/Regulatory – IHTA84 s. 209

Intermeddling

Legislation/Regulatory – IHTA84 s. 199(4)

Secondary liability

– see Controllers of landfill sites

Settled property

Beneficiary

Legislation/Regulatory – IHTA84 s. 199(1), 200(1), 204(4), (5)

Generally

Legislation/Regulatory – IHTA84 s. 199(1), 200(1), 201
HMRC Guidance – IHTM30011 ; IHTM30036 ; IHTM30091 ; IHTM30102 ; IHTM30112 ; IHTM30113

Non-resident trustees

Legislation/Regulatory – IHTA84 s. 201(3), (5)
HMRC Guidance – IHTM30115

Persons liable

Legislation/Regulatory – IHTA84 s. 201(1)

Powers to raise tax

Legislation/Regulatory – IHTA84 s. 212(3)

Transfers within seven years before death

Legislation/Regulatory – IHTA84 s. 201(2)
HMRC Guidance – IHTM30114

Trustees, extent of liability

Legislation/Regulatory – IHTA84 s. 204(2)
HMRC Guidance – IHTM30034 ; IHTM30053 ; IHTM30101

Settlements

Legislation/Regulatory – IHTA84 s. 199(1), 200(1), 201

Settlements without interests in possession

Legislation/Regulatory – IHTA84 s. 199(1), 200(1), 201

Site operators

Legislation/Regulatory – FA96 s. 41

Spouse, of

Legislation/Regulatory – IHTA84 s. 203

Stamp duty land tax

Legislation/Regulatory – FA2003 s. 85 ; FA2013 Sch. 40, para. 5

Transfers on death

Additional tax on transferor's death within seven years

Legislation/Regulatory – IHTA84 s. 204(7)

Intermeddling

Legislation/Regulatory – IHTA84 s. 199(4)

Person entitled to part

Legislation/Regulatory – IHTA84 s. 200(3)

Persons liable

Legislation/Regulatory – IHTA84 s. 200(1)

Purchaser

Legislation/Regulatory – IHTA84 s. 200(2)
HMRC Guidance – IHTM30036

Trustees

Conditionally exempt transfers

Legislation/Regulatory – IHTA84 s. 207(3)

Non-resident

Legislation/Regulatory – IHTA84 s. 201(3), (5)

Unpaid tax

Legislation/Regulatory – IHTA84 s. 204(6)
HMRC Guidance – IHTM30062 ; IHTM30072 ; IHTM30091 ; IHTM30102

Woodlands

Legislation/Regulatory – IHTA84 s. 208
HMRC Guidance – IHTM30123