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IHTM06000 | Delivery of accounts - excepted estates, transfers and settlements: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents59 entries

  1. IHTM06001Delivery of accounts - excepted estates, transfers and settlements: introduction
  2. IHTM06011Rules about excepted estates - what is an excepted estate
  3. IHTM06012Rules about excepted estates: low value estates
  4. IHTM06013Rules about excepted estates: exempt excepted estates
  5. IHTM06014Rules about excepted estates: restriction of spouse or civil partner exemption in Scotland
  6. IHTM06016Rules about excepted estates: gross values
  7. IHTM06017Rules about excepted estates: property situated outside the UK
  8. IHTM06018Rules about excepted estates: specified transfers
  9. IHTM06019Rules about excepted estates: specified exempt transfers
  10. IHTM06020Rules about excepted estates: settled property
  11. IHTM06021Rules about excepted estates: foreign domiciliaries or non long-term UK residents
  12. IHTM06023Rules about excepted estates: what is not an excepted estate
  13. IHTM06024Rules about excepted estates: when the nil rate band may be doubled by a claim to transfer unused nil rate band
  14. IHTM06025Rules about excepted estates: making a claim to transfer unused nil rate band
  15. IHTM06026Rules about excepted estates: examples where transferable nil rate band applies
  16. IHTM06027Rules about excepted estates: restriction of normal expenditure out of income exemption
  17. IHTM06028Rules about excepted estates: treatment of liabilities
  18. IHTM06031General procedural matters: requirement to deliver information
  19. IHTM06032General procedural matters: accounts from trustees
  20. IHTM06033General procedural matters: valuation of assets
  21. IHTM06034General procedural matters: notifying amendments
  22. IHTM06035General procedural matters: Instruments of variation and excepted estates
  23. IHTM06041Monitoring the excepted estate rules: Introduction
  24. IHTM06042Monitoring the excepted estates rules: the prescribed period
  25. IHTM06043Monitoring the excepted estates rules: automatic discharge
  26. IHTM06044Monitoring the excepted estate rules: automatic discharge for trustees
  27. IHTM06046Monitoring the excepted estate rules: Action in Compliance Group
  28. IHTM06047Monitoring the excepted estate rules: contacting personal representatives outside the prescribed period
  29. IHTM06048Monitoring the excepted estates rules - No grant cases
  30. IHTM06050Correspondence: Unreferenced correspondence
  31. IHTM06060Miscellaneous matters: record of excepted estates
  32. IHTM06061Miscellaneous matters: correspondence in connection with other estates
  33. IHTM06062Miscellaneous matters: marking grants
  34. IHTM06063Miscellaneous matters: no grant cases
  35. IHTM06100Excepted transfers and terminations - introduction
  36. IHTM06101Excepted transfers and terminations - qualifying trusts
  37. IHTM06102Excepted transfers and terminations - qualifying transactions
  38. IHTM06103Excepted transfers and terminations - value transferred attributable to cash or quoted shares or securities
  39. IHTM06104Excepted transfers and terminations - value transferred attributable to property other than cash or quoted shares or securities
  40. IHTM06105Excepted transfers and terminations - value transferred attributable to insurance linked products
  41. IHTM06106Excepted transfers and terminations - operation of the regulations with normal expenditure out of income exemption
  42. IHTM06107Excepted transfers and terminations - where the value transferred on termination of a life interest does not exceed any exemptions that are available.
  43. IHTM06108Excepted transfers and terminations - statutory clearance
  44. IHTM06109Excepted transfers and terminations - requirement to deliver an account
  45. IHTM06110Excepted transfers and terminations - accounts delivered for transfers that qualify as excepted transfers or terminations
  46. IHTM06111Excepted transfers and terminations - death of the transferor
  47. IHTM06113Excepted transfers and terminations - regulations for transfers and terminations prior to 6th April 2007
  48. IHTM06120Excepted settlements - introduction
  49. IHTM06121Excepted settlements - qualifying occasions of charge
  50. IHTM06122Excepted settlements - pilot trusts
  51. IHTM06123Excepted settlements - general conditions
  52. IHTM06124Excepted settlements - ten year charge
  53. IHTM06125Excepted settlements - proportionate charges
  54. IHTM06126Excepted settlements - age 18 to 25 settlements
  55. IHTM06127Excepted settlements - statutory clearance
  56. IHTM06128Excepted settlements - requirement to deliver an account
  57. IHTM06129Excepted settlements - accounts delivered for transfers that qualify as excepted transfers or terminations
  58. IHTM06130Excepted settlements - death of the transferor
  59. IHTM06045Monitoring the excepted estates rules: selection of sample cases