HMRC manual: Inheritance Tax Manual

42 documents, each linked to the original. Dates are the publisher’s last update where known, otherwise the collection date.

Inheritance Tax Manual: IHTM01000 Inheritance Tax in HMRC2026-09-10
Inheritance Tax Manual: IHTM02000 Communications2026-09-10
Inheritance Tax Manual: IHTM03000 Files2026-09-10
Inheritance Tax Manual: IHTM04000 How Inheritance Tax is charged2026-09-10
Inheritance Tax Manual: IHTM05000 What happens when someone dies?2026-09-10
Inheritance Tax Manual: IHTM06000 Delivery of accounts - excepted estates, transfers and settlements2026-09-10
Inheritance Tax Manual: IHTM09000 Investigating accounts and principles of valuation2026-09-10
Inheritance Tax Manual: IHTM10000 IHT accounts and accountability2026-09-10
Inheritance Tax Manual: IHTM11000 Exemptions2026-09-10
Inheritance Tax Manual: IHTM12000 Succession2026-09-10
Inheritance Tax Manual: IHTM13000 Domicile2026-09-10
Inheritance Tax Manual: IHTM14000 Lifetime transfers2026-09-10
Inheritance Tax Manual: IHTM15000 Joint property and nominated property2026-09-10
Inheritance Tax Manual: IHTM16000 Settled property2026-09-10
Inheritance Tax Manual: IHTM17000 Pensions2026-09-10
Inheritance Tax Manual: IHTM18000 Stocks and shares2026-09-10
Inheritance Tax Manual: IHTM19000 Capital debts due to the estate2026-09-10
Inheritance Tax Manual: IHTM20000 Life Policies2026-09-10
Inheritance Tax Manual: IHTM21000 Household goods and personal effects2026-09-10
Inheritance Tax Manual: IHTM22000 Interest in unadministered estates and QSR2026-09-10
Inheritance Tax Manual: IHTM23000 Land and Buildings2026-09-10
Inheritance Tax Manual: IHTM24000 Agricultural relief2026-09-10
Inheritance Tax Manual: IHTM25000 Business relief and businesses2026-09-10
Inheritance Tax Manual: IHTM26000 Calculating the chargeable estate2026-09-10
Inheritance Tax Manual: IHTM27000 Foreign property2026-09-10
Inheritance Tax Manual: IHTM28000 Liabilities2026-09-10
Inheritance Tax Manual: IHTM29000 Enquiry procedures and yield2026-09-10
Inheritance Tax Manual: IHTM30000 Liability and payment of tax2026-09-10
Inheritance Tax Manual: IHTM31000 Assessing2026-09-10
Inheritance Tax Manual: IHTM32000 Progressing files2026-09-10
Inheritance Tax Manual: IHTM33000 Loss on sale of land2026-09-10
Inheritance Tax Manual: IHTM34000 Loss on sale of shares2026-09-10
Inheritance Tax Manual: IHTM35000 Alterations to the devolution of an estate2026-09-10
Inheritance Tax Manual: IHTM36000 Penalties2026-09-10
Inheritance Tax Manual: IHTM37000 Notices of determination2026-09-10
Inheritance Tax Manual: IHTM40000 Clearance certificates2026-09-10
Inheritance Tax Manual: IHTM42000 Relevant property trusts2026-09-10
Inheritance Tax Manual: IHTM43000 Transferable nil rate band2026-09-10
Inheritance Tax Manual: IHTM44000 Pre-owned assets2026-09-10
Inheritance Tax Manual: IHTM45000 Reduced rate for charitable gifts2026-09-10
Inheritance Tax Manual: IHTM46000 Residence nil rate band2026-09-10
Inheritance Tax Manual: IHTM47000 Long-term UK residence: Contents2026-09-10

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Contains public sector information licensed under the Open Government Licence v3.0.