Inheritance Tax Manual
Contents:
- Preface
- Inheritance Tax in HMRC [IHTM01000]
- Communications [IHTM02000]
- Files [IHTM03000]
- How Inheritance Tax is charged [IHTM04000]
- What happens when someone dies? [IHTM05000]
- Delivery of accounts – excepted estates, transfers and settlements [IHTM06000]
- Investigating accounts and principles of valuation [IHTM09000]
- Investigating accounts and principles of valuation [IHTM09000]
- IHT accounts and accountability [IHTM10000]
- IHT accounts and accountability [IHTM10000]
- Exemptions [IHTM11000]
- Exemptions [IHTM11000]
- Succession [IHTM12000]
- Succession [IHTM12000]
- Domicile [IHTM13000]
- Domicile [IHTM13000]
- Lifetime transfers [IHTM14000]
- Lifetime transfers [IHTM14000]
- Joint property and nominated property [IHTM15000]
- Joint property and nominated property [IHTM15000]
- Settled Property [IHTM16000]
- Settled Property [IHTM16000]
- Pensions [IHTM17000]
- Pensions [IHTM17000]
- Stocks and shares [IHTM18000]
- Stocks and shares [IHTM18000]
- Capital debts due to the estate [IHTM19000]
- Capital debts due to the estate [IHTM19000]
- Life Policies [IHTM20000]
- Life Policies [IHTM20000]
- Household and personal goods [IHTM21000]
- Household and personal goods [IHTM21000]
- Interest in unadministered estates and QSR [IHTM22000]
- Interest in unadministered estates and QSR [IHTM22000]
- Land and Buildings [IHTM23000]
- Land and Buildings [IHTM23000]
- Agricultural relief [IHTM24000]
- Agricultural relief [IHTM24000]
- Business relief and businesses [IHTM25000]
- Business relief and businesses [IHTM25000]
- Calculating the chargeable estate [IHTM26000]
- Calculating the chargeable estate [IHTM26000]
- Foreign property [IHTM27000]
- Foreign property [IHTM27000]
- Liabilities [IHTM28000]
- Liabilities [IHTM28000]
- Enquiry procedures and yield [IHTM29000]
- Enquiry procedures and yield [IHTM29000]
- Liability and payment of tax [IHTM30000]
- Liability and payment of tax [IHTM30000]
- Assessing [IHTM31000]
- Assessing [IHTM31000]
- Progressing files [IHTM32000]
- Progressing files [IHTM32000]
- Loss on sale of land [IHTM33000]
- Loss on sale of land [IHTM33000]
- Loss on sale of shares [IHTM34000]
- Loss on sale of shares [IHTM34000]
- Alterations to the devolution of an estate [IHTM35000]
- Alterations to the devolution of an estate [IHTM35000]
- Penalties [IHTM36000]
- Penalties [IHTM36000]
- Notices of Determination [IHTM37000]
- Notices of Determination [IHTM37000]
- Clearance certificates [IHTM40000]
- Clearance certificates [IHTM40000]
- Relevant property trusts [IHTM42000]
- Relevant property trusts [IHTM42000]
- Transferable nil-rate band: – contents [IHTM43000]
- Transferable nil-rate band: – contents [IHTM43000]
- Pre-owned Assets [IHTM44000]
- Pre-owned Assets [IHTM44000]
- Reduced rate for charitable gifts [IHTM45000]
- Reduced rate for charitable gifts [IHTM45000]
- Residence nil rate band [IHTM46000]
- Residence nil rate band [IHTM46000]
- Additional material found on the HMRC site [IHTM01010]
- Additional material found on the HMRC site [IHTM01010]