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Contents

Official guidance

Inheritance Tax Manual

IHTM09000 · Investigating accounts and principles of valuation

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IHTM09001 · Summary
IHTM09021 · Investigating accounts: purpose
IHTM09022 · Investigating accounts: general approach
IHTM09023 · Investigating accounts: best practice
IHTM09035 · Investigating accounts: estimated values
IHTM09036 · Investigating accounts: exempt or partly exempt estates
IHTM09061 · Investigating accounts: analysing bank statements
IHTM09062 · Investigating accounts: meetings with taxpayers
IHTM09080 · Investigating accounts: failure to reach an agreement with taxpayers
IHTM09051 · Raising enquiries: when to make your initial enquiries
IHTM09052 · Raising enquiries: purpose and aims
IHTM09053 · Raising enquiries
IHTM09071 · Negotiating a settlement: when to consider negotiation
IHTM09072 · Negotiating a settlement: examples of negotiating situations
IHTM09091 · Investigating no-grant cases: introduction
IHTM09100 · Investigating no-grant cases: initial research and information gathering
IHTM09102 · Investigating no-grant cases: approaching the accountable or liable persons
IHTM09103 · Investigating no-grant cases: accountable persons not identified
IHTM09104 · Investigating accounts: failure to comply with request to deliver an account
IHTM09105 · Investigating no-grant cases: what to do when you receive an account
IHTM09151 · Avoidance: introduction
IHTM09241 · Ascertained values: introduction
IHTM09242 · Ascertained values: when is a value `ascertained`?
IHTM09243 · Ascertained values: when is a value not ‘ascertained’?
IHTM09310 · Information sources: calendar of grants
IHTM09312 · Information sources: Electoral Register
IHTM09301 · Tax files: general
IHTM09302 · Tax files: types of file
IHTM09305 · Tax files: maintaining confidentiality
IHTM09331 · Taxpayer and Third Party (Information) Notices
IHTM09362 · How to use third party information: sources of information
IHTM09381 · Obtaining mandates: introduction
IHTM09383 · Obtaining mandates: form of mandate for general use (except for banks and building societies)
IHTM09391 · Third party information and the Data Protection Act 1998: introduction
IHTM09392 · Third Party Information and the Data Protection Act 1998: main provisions of the Data Protection Act 1998
IHTM09393 · Third party information and the Data Protection Act 1998: information you can ask for without falling foul of the non-disclosure provisions
IHTM09394 · Third party information and the Data Protection Act 1998: handling information obtained
IHTM09521 · Certificates of full disclosure and corrective accounts: general
IHTM09522 · Certificates of full disclosure and corrective accounts: when to ask for a certificate or account
IHTM09523 · Certificates of full disclosure and corrective accounts: issuing a certificate or corrective account
IHTM09540 · Certificates of full disclosure and corrective accounts: receiving the completed account or certificate
IHTM09531 · Examples of statements and certificates of full disclosure: statement to be issued with a corrective account
IHTM09532 · Examples of statements and certificates of full disclosure: certificate of full disclosure
IHTM09533 · Examples of statements and certificates of full disclosure: statement on the reverse of a certificate of full disclosure
IHTM09701 · Valuation: introduction
IHTM09702 · Valuation: specific types of property
IHTM09703 · Valuation: open market value
IHTM09704 · Valuation: main features of a sale in the 'open market'
IHTM09711 · Valuing property in an estate: general principles
IHTM09712 · Valuing property in an estate: valuing property together
IHTM09713 · Valuing property in an estate: including property otherwise left out of account for tax purposes
IHTM09714 · Valuing property in an estate: authority for valuing items of property together
IHTM09715 · Valuing property in an estate: valuing items of property separately
IHTM09731 · Related property: introduction
IHTM09732 · Related property: how the rules work
IHTM09733 · Related property: definition of related property
IHTM09734 · Related property: apportionment of aggregate value
IHTM09735 · Related property: the general rule for calculating the appropriate portion
IHTM09736 · Related property: the special rule for calculating the appropriate portion
IHTM09737 · Related property: when to use the special rule?
IHTM09738 · Related property: what happens when both the general and special rules apply?
IHTM09739 · Related property: property owned jointly by husband and wife, or civil partners
IHTM09751 · Sales of related property, etc: introduction
IHTM09752 · Sales of related property, etc: what the relief does
IHTM09753 · Sales of related property, etc: what the relief does not do
IHTM09754 · Sales of related property, etc: conditions for relief
IHTM09755 · Sales of related property, etc: property that qualifies for relief
IHTM09756 · Sales of related property, etc: who may make sales?
IHTM09757 · Sales of related property, etc: sales may not be made in conjunction with the sale of related or other property with which it was originally valued
IHTM09758 · Sales of related property, etc: no connection between vendor and purchaser
IHTM09759 · Sales of related property, etc: vendors must not acquire rights to sold property
IHTM09760 · Sales of related property, etc: price obtained on sale must be less than the original value
IHTM09761 · Sales of related property, etc: sales of shares in companies
IHTM09762 · Sales of related property, etc: relationship between s.176 and loss on sale of land relief
IHTM09763 · Sales of related property, etc: example of how to revalue property when both the loss on sale of land and sales of related property provisions apply
IHTM09771 · Restrictions on the freedom to dispose of assets: introduction
IHTM09772 · Restrictions on the freedom to dispose of assets: general rule for ignoring a restriction
IHTM09773 · Restrictions on the freedom to dispose of assets: what is a relevant event?
IHTM09774 · Restrictions on the freedom to dispose of assets: consideration given for the restriction
IHTM09775 · Restrictions on the freedom to dispose of assets: no consideration given
IHTM09776 · Restrictions on the freedom to dispose of assets: contracts made before 27 March 1974
IHTM09777 · Restrictions on the freedom to dispose of assets: option to purchase is exercised
IHTM09060 · Investigating accounts: reviewing replies
IHTM09095 · Investigating no-grant cases: procedures for pursuing delivery of an account (chart)

Inheritance Tax Manual
Investigating accounts and principles of valuation: contents

IHTM09060 | Investigating accounts: reviewing replies

From HM Revenue & Customs · Inheritance Tax Manual

*Page Archived, refers to out of date product. *

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