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Contents

Official guidance

Inheritance Tax Manual

IHTM06000 · Delivery of accounts - excepted estates, transfers and settlements

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IHTM06001 · Introduction
IHTM06011 · Rules about excepted estates - what is an excepted estate
IHTM06012 · Rules about excepted estates: low value estates
IHTM06013 · Rules about excepted estates: exempt excepted estates
IHTM06014 · Rules about excepted estates: restriction of spouse or civil partner exemption in Scotland
IHTM06016 · Rules about excepted estates: gross values
IHTM06017 · Rules about excepted estates: property situated outside the UK
IHTM06018 · Rules about excepted estates: specified transfers
IHTM06019 · Rules about excepted estates: specified exempt transfers
IHTM06020 · Rules about excepted estates: settled property
IHTM06021 · Rules about excepted estates: foreign domiciliaries or non long-term UK residents
IHTM06023 · Rules about excepted estates: what is not an excepted estate
IHTM06024 · Rules about excepted estates: when the nil rate band may be doubled by a claim to transfer unused nil rate band
IHTM06025 · Rules about excepted estates: making a claim to transfer unused nil rate band
IHTM06026 · Rules about excepted estates: examples where transferable nil rate band applies
IHTM06027 · Rules about excepted estates: restriction of normal expenditure out of income exemption
IHTM06028 · Rules about excepted estates: treatment of liabilities
IHTM06031 · General procedural matters: requirement to deliver information
IHTM06032 · General procedural matters: accounts from trustees
IHTM06033 · General procedural matters: valuation of assets
IHTM06034 · General procedural matters: notifying amendments
IHTM06035 · General procedural matters: Instruments of variation and excepted estates
IHTM06041 · Monitoring the excepted estate rules: Introduction
IHTM06042 · Monitoring the excepted estates rules: the prescribed period
IHTM06043 · Monitoring the excepted estates rules: automatic discharge
IHTM06044 · Monitoring the excepted estate rules: automatic discharge for trustees
IHTM06046 · Monitoring the excepted estate rules: Action in Compliance Group
IHTM06047 · Monitoring the excepted estate rules: contacting personal representatives outside the prescribed period
IHTM06048 · Monitoring the excepted estates rules - No grant cases
IHTM06050 · Correspondence: Unreferenced correspondence
IHTM06060 · Miscellaneous matters: record of excepted estates
IHTM06061 · Miscellaneous matters: correspondence in connection with other estates
IHTM06062 · Miscellaneous matters: marking grants
IHTM06063 · Miscellaneous matters: no grant cases
IHTM06100 · Excepted transfers and terminations - introduction
IHTM06101 · Excepted transfers and terminations - qualifying trusts
IHTM06102 · Excepted transfers and terminations - qualifying transactions
IHTM06103 · Excepted transfers and terminations - value transferred attributable to cash or quoted shares or securities
IHTM06104 · Excepted transfers and terminations - value transferred attributable to property other than cash or quoted shares or securities
IHTM06105 · Excepted transfers and terminations - value transferred attributable to insurance linked products
IHTM06106 · Excepted transfers and terminations - operation of the regulations with normal expenditure out of income exemption
IHTM06107 · Excepted transfers and terminations - where the value transferred on termination of a life interest does not exceed any exemptions that are available.
IHTM06108 · Excepted transfers and terminations - statutory clearance
IHTM06109 · Excepted transfers and terminations - requirement to deliver an account
IHTM06110 · Excepted transfers and terminations - accounts delivered for transfers that qualify as excepted transfers or terminations
IHTM06111 · Excepted transfers and terminations - death of the transferor
IHTM06113 · Excepted transfers and terminations - regulations for transfers and terminations prior to 6th April 2007
IHTM06120 · Excepted settlements - introduction
IHTM06121 · Excepted settlements - qualifying occasions of charge
IHTM06122 · Excepted settlements - pilot trusts
IHTM06123 · Excepted settlements - general conditions
IHTM06124 · Excepted settlements - ten year charge
IHTM06125 · Excepted settlements - proportionate charges
IHTM06126 · Excepted settlements - age 18 to 25 settlements
IHTM06127 · Excepted settlements - statutory clearance
IHTM06128 · Excepted settlements - requirement to deliver an account
IHTM06129 · Excepted settlements - accounts delivered for transfers that qualify as excepted transfers or terminations
IHTM06130 · Excepted settlements - death of the transferor
IHTM06045 · Monitoring the excepted estates rules: selection of sample cases

Inheritance Tax Manual
Delivery of accounts - excepted estates, transfers and settlements: contents

IHTM06045 | Monitoring the excepted estates rules: selection of sample cases

From HM Revenue & Customs · Inheritance Tax Manual

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