Aggregate notional values not exceeding £2,500, exemption

Charge

Generally

Chargeable person resident or domiciled outside UK

Chattels

Connected persons

De minimis exemption

Deceased person's estate, changes in distribution

Definitions

Double charges, avoiding

Elections

Excluded transactions

Exemptions from charge

Inheritance tax

Charge to tax

Chattels

De minimis

Election

Excluded transactions

Generally

Gifts with reservation

Intangible property

Land

Inheritance tax election

Intangible property comprised in settlement where settlor retains interest

Intangible property in settlor interested trusts

Land

Late elections

Multiple charges

Power to make regulations

Territorial scope of charge

Transitional provisions

Valuation

Generally

Prescribed rate of interest

Prescribed valuation date

Rental value