Inheritance Tax Manual
Contents:
- Preface
- IHTM01000 – Inheritance Tax in HMRC [IHTM01000]
- IHTM02000 – Communications [IHTM02000]
- IHTM03000 – Files [IHTM03000]
- IHTM04000 – How Inheritance Tax is charged [IHTM04000]
- IHTM05000 – What happens when someone dies? [IHTM05000]
- IHTM06000 – Delivery of accounts – excepted estates, transfers and settlements [IHTM06000]
- IHTM09000 – Investigating accounts and principles of valuation [IHTM09000]
- Investigating accounts and principles of valuation [IHTM09000]
- IHTM10000 – IHT accounts and accountability [IHTM10000]
- IHT accounts and accountability [IHTM10000]
- IHTM11000 – Exemptions [IHTM11000]
- Exemptions [IHTM11000]
- IHTM12000 – Succession [IHTM12000]
- Succession [IHTM12000]
- IHTM13000 – Domicile [IHTM13000]
- Domicile [IHTM13000]
- IHTM14000 – Lifetime transfers [IHTM14000]
- Lifetime transfers [IHTM14000]
- IHTM15000 – Joint property and nominated property [IHTM15000]
- Joint property and nominated property [IHTM15000]
- IHTM16000 – Settled Property [IHTM16000]
- Settled Property [IHTM16000]
- IHTM17000 – Pensions [IHTM17000]
- Pensions [IHTM17000]
- IHTM18000 – Stocks and shares [IHTM18000]
- Stocks and shares [IHTM18000]
- IHTM19000 – Capital debts due to the estate [IHTM19000]
- Capital debts due to the estate [IHTM19000]
- IHTM20000 – Life Policies [IHTM20000]
- Life Policies [IHTM20000]
- IHTM21000 – Household and personal goods [IHTM21000]
- Household and personal goods [IHTM21000]
- IHTM22000 – Interest in unadministered estates and QSR [IHTM22000]
- Interest in unadministered estates and QSR [IHTM22000]
- IHTM23000 – Land and Buildings [IHTM23000]
- Land and Buildings [IHTM23000]
- IHTM24000 – Agricultural relief [IHTM24000]
- Agricultural relief [IHTM24000]
- IHTM25000 – Business relief and businesses [IHTM25000]
- Business relief and businesses [IHTM25000]
- IHTM26000 – Calculating the chargeable estate [IHTM26000]
- Calculating the chargeable estate [IHTM26000]
- IHTM27000 – Foreign property [IHTM27000]
- Foreign property [IHTM27000]
- IHTM28000 – Liabilities [IHTM28000]
- Liabilities [IHTM28000]
- IHTM29000 – Enquiry procedures and yield [IHTM29000]
- Enquiry procedures and yield [IHTM29000]
- IHTM30000 – Liability and payment of tax [IHTM30000]
- Liability and payment of tax [IHTM30000]
- IHTM31000 – Assessing [IHTM31000]
- Assessing [IHTM31000]
- IHTM32000 – Progressing files [IHTM32000]
- Progressing files [IHTM32000]
- IHTM33000 – Loss on sale of land [IHTM33000]
- Loss on sale of land [IHTM33000]
- IHTM34000 – Loss on sale of shares [IHTM34000]
- Loss on sale of shares [IHTM34000]
- IHTM35000 – Alterations to the devolution of an estate [IHTM35000]
- Alterations to the devolution of an estate [IHTM35000]
- IHTM36000 – Penalties [IHTM36000]
- Penalties [IHTM36000]
- IHTM37000 – Notices of Determination [IHTM37000]
- Notices of Determination [IHTM37000]
- IHTM40000 – Clearance certificates [IHTM40000]
- Clearance certificates [IHTM40000]
- IHTM42000 – Relevant property trusts [IHTM42000]
- Relevant property trusts [IHTM42000]
- IHTM43000 – Transferable nil-rate band: – contents [IHTM43000]
- Transferable nil-rate band: – contents [IHTM43000]
- IHTM44000 – Pre-owned Assets [IHTM44000]
- Pre-owned Assets [IHTM44000]
- IHTM45000 – Reduced rate for charitable gifts [IHTM45000]
- Reduced rate for charitable gifts [IHTM45000]
- IHTM46000 – Residence nil rate band [IHTM46000]
- Residence nil rate band [IHTM46000]
- Additional material found on the HMRC site [IHTM01010]
- [IHTM001] IHTMUPDATE001 – Inheritance Tax Manual: update index
- Additional material found on the HMRC site [IHTM01010]