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]
• Additional material found on the HMRC site [IHTM01010]