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Contents

Official guidance
Inheritance Tax Manual
  • IHTM01000 · Inheritance Tax in HMRC
  • IHTM02000 · Communications
  • IHTM03000 · Files
  • IHTM04000 · How Inheritance Tax is charged
  • IHTM05000 · What happens when someone dies?
  • IHTM06000 · Delivery of accounts - excepted estates, transfers and settlements
  • IHTM09000 · Investigating accounts and principles of valuation
  • IHTM10000 · IHT accounts and accountability
  • IHTM11000 · Exemptions
  • IHTM12000 · Succession
  • IHTM13000 · Domicile
  • IHTM14000 · Lifetime transfers
  • IHTM15000 · Joint property and nominated property
  • IHTM16000 · Settled Property
  • IHTM17000 · Pensions
  • IHTM18000 · Stocks and shares
  • IHTM19000 · Capital debts due to the estate
  • IHTM20000 · Life Policies
  • IHTM21000 · Household and personal goods
  • IHTM22000 · Interest in unadministered estates and QSR
  • IHTM23000 · Land and Buildings
  • IHTM24000 · Agricultural relief
  • IHTM25000 · Business relief and businesses
  • IHTM26000 · Calculating the chargeable estate
  • IHTM27000 · Foreign property
  • IHTM28000 · Liabilities
  • IHTM29000 · Enquiry procedures and yield
  • IHTM30000 · Liability and payment of tax
  • IHTM31000 · Assessing
  • IHTM32000 · Progressing files
  • IHTM33000 · Loss on sale of land
  • IHTM34000 · Loss on sale of shares
  • IHTM35000 · Alterations to the devolution of an estate
  • IHTM36000 · Penalties
  • IHTM37000 · Notices of Determination
  • IHTM40000 · Clearance certificates
  • IHTM42000 · Relevant property trusts
  • IHTM43000 · Transferable nil-rate band: - contents
  • IHTM44000 · Pre-owned Assets
  • IHTM45000 · Reduced rate for charitable gifts
  • IHTM46000 · Residence nil rate band
  • IHTM47000 · Long-term UK residence
  • IHTM02195 · Communications: Use of telephones: telephone calls that get cut off
  • IHTM02196 · Communications: Use of telephones: noting of telephone calls
  • IHTM02197 · Communications: Use of telephones: disclosure of confidential information
  • IHTM02198 · Communications: Use of telephones: telephone calls from
  • IHTM02199 · Communications: Use of telephones: ‘off the record’ telephone conversations
  • IHTM02245 · Communications: Handling of complaints/compliments: telephone complaints
  • IHTM02246 · Communications: Handling of complaints/compliments: handling a complaint
  • IHTM02247 · Communications: Handling of complaints/compliments: financial redress, interest remission and payments for worry and distress
  • IHTM02248 · Communications: Handling of complaints/compliments: delays and mistakes
  • IHTM02249 · Communications: Handling of complaints/compliments: bad handling of a complaint
  • IHTM02250 · Communications: Handling of complaints/compliments: correspondence from MPs
  • IHTM02251 · Communications: Handling of complaints/compliments: judicial review
  • IHTM02252 · Communications: Handling of complaints/compliments: compliments
  • IHTM02253 · Communications: Handling of complaints/compliments: Enterprise Complaints and Correspondence System (ECCS)
  • IHTM02274 · Communications: Customer service standards: monitoring of post turnaround times
  • IHTM02275 · Communications: Customer service standards: over 15 working day post
  • IHTM047001 · Long-term UK residence test: Introduction and when domicile will remain relevant
  • IHTM06051 · Non-sample cases: action by Compliance
  • IHTM11165 · Gifts to charities and registered clubs: Settled property: Transitional protection for existing interests in possession
  • IHTM22101 · Cross references: summary
  • IHTM22102 · Cross references: recording of information
  • IHTM22103 · Cross references: model cross reference
  • IHTM22104 · Cross references: action at testator's file
  • IHTM22105 · Cross references: investigation at your deceased's file
  • IHTM22106 · Cross references: indexing cross references
  • IHTM27245 · Foreign property: specific British Government Securities: close company with an interest in possession
  • IHTM34021 · Service/Compliance procedures: key stages in dealing with a claim for relief (chart)
  • IHTM34030 · Service/Compliance procedures: receiving a claim for relief (chart)
  • IHTM34031 · Service/Compliance procedures: who is responsible for dealing with the claim?
  • IHTM34032 · Service/Compliance procedures: is the claim for relief in the approved format?
  • IHTM34033 · Service/Compliance procedures: has form IHT 35 been completed correctly?
  • IHTM34040 · Service/Compliance procedures: checking the claim for relief? (chart)
  • IHTM34041 · Service/Compliance Group procedures: are the shareholdings appropriate for including in the claim? (chart)
  • IHTM34042 · Service/Compliance procedures: initial check of the value of shares included in the claim? (chart)
  • IHTM34043 · Service/Compliance procedures: checking form IHT 35
  • IHTM34050 · Service/Compliance Group procedures: are additional valuation checks required? (chart)
  • IHTM34051 · Service/Compliance procedures: mandatory referrals to FACET
  • IHTM34052 · Service/Compliance procedures: other referrals to FACET
  • IHTM34053 · Service/Compliance procedures: summary of checks made in FACET
  • IHTM34060 · Service/Compliance procedures: agreeing the claim for relief (chart)
  • IHTM34062 · Service/Compliance procedures: sale price unacceptable
  • IHTM34070 · Service/Compliance procedures: finalising the relief (chart)
  • IHTM34071 · Service/Compliance procedures: what to do once the relief is agreed
  • IHTM34072 · Service/Compliance procedures: provisional relief
  • IHTM34073 · Service/Compliance procedures: finalising the relief
  • IHTM34074 · Service/Compliance procedures: notifying tax offices of revised values
  • IHTM34080 · Service/Compliance procedures: claiming relief for underwriting interests
  • IHTM34081 · Service/Compliance procedures: dealing with claims for relief on underwriting deposits
  • IHTM42002 · Relevant property Trusts: summary guide for training
  • IHTM42082 · Ten year anniversary: values required (flowchart)
  • IHTM42083 · Ten year anniversary: rate and tax calculations (flowchart)
  • IHTM42116 · Proportionate charges: 'appropriate fraction' reduction for number of complete quarters
  • IHTM42130 · Discretionary trusts: trusts made before 27 March 1974
  • IHTM42140 · Discretionary trusts: assessing
  • IHTM42141 · Discretionary trusts: yield and ERS
  • IHTM42222 · The settlement: rights and powers under the trust
  • IHTM42641 · Discretionary trusts: liaison with HMRC Trusts
  • IHTM42720 · Discretionary trusts: avoidance schemes
  • IHTM46057 · Page now moved to IHTM46060
  • IHTM46059 · Page now moved to IHTM46061
  • IHTMUPDATE001 · Inheritance Tax Manual: update index
  • IHTMUPDATE090225 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE090330 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE090520 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE090821 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE090923 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE091022 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE100114 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE100322 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE100326 · Recent changes to this manual
  • IHTMUPDATE100826 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE101008 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE101220 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE110216 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE110328 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE110510 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE110630 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE110901 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE111128 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE120112 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE120206 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE120229 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE120322 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE120502 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE120810 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE121105 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE130114 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE130419 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE130510 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE130627 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE130821 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE131029 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE131101 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE131213 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE140205 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE140422 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE140612 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE140729 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE141107 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE141217 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE150130 · Inheritance Tax Manual: recent changes
  • IHTMUPDATE150416 · Inheritance Tax Manual: recent changes
  1. Inheritance Tax Manual
  2. Communications: Handling of complaints/compliments: Enterprise Complaints and Correspondence System (ECCS)

IHTM02253 | Communications: Handling of complaints/compliments: Enterprise Complaints and Correspondence System (ECCS)

From HM Revenue & Customs · Inheritance Tax Manual

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