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IHTM10000 | IHT accounts and accountability: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents192 entries

  1. IHTM10001Inheritance Tax accounts and accountability: summary
  2. IHTM10011IHT accounts: introduction
  3. IHTM10021IHT400: introduction
  4. IHTM10022IHT400: what is included in the account?
  5. IHTM10030IHT400- Deceased’s details (pages 1 and 2).
  6. IHTM10031IHT 400: Deceased domiciled in Scotland (page 2)
  7. IHTM10032IHT400: Contact details of person dealing with the estate and repayment authority (page 3)
  8. IHTM10033IHT 400: Deceased’s Will (page 3).
  9. IHTM10034IHT 400: Items referred to in the Will but not included in the estate (page 4).
  10. IHTM10035IHT 400: Supplementary Schedules (pages 1, 4 and 5).
  11. IHTM10036IHT 400: Estate in the UK - jointly owned assets (page 6)
  12. IHTM10037IHT400: Estate in the UK, assets owned outright by the deceased (pages 6 and 7)
  13. IHTM10038IHT 400: Deductions from the estate in the UK incurred up to the date of death (pages 8 and 9)
  14. IHTM10039IHT 400: Exemptions and reliefs (pages 9 and 10)
  15. IHTM10040IHT 400: Other assets taken into account to calculate the tax (page 10)
  16. IHTM10041IHT400 - Working out the Inheritance Tax and the simple calculation (page 11)
  17. IHTM10042IHT400 - Direct payment scheme (page 12)
  18. IHTM10043IHT400 - Declaration (pages 12 and 13)
  19. IHTM10044IHT400 - Checklist (page 14)
  20. IHTM10045IHT400 - Additional information pages (pages 15 and 16)
  21. IHTM10050Investigating the deceased's personal details- domicile or long-term UK residence or (boxes 6 and 6a)
  22. IHTM10051Investigating the deceased’s personal details: surviving spouse or civil partner (box 8)
  23. IHTM10052Investigating the deceased’s personal details: last known permanent address (boxes 11 and 12)
  24. IHTM10053Investigating the deceased’s personal details : Nursing or residential home (box 12)
  25. IHTM10054Investigating the deceased’s personal details : occupation (box 13)
  26. IHTM10055Investigating the deceased’s personal details : power of attorney (box 16)
  27. IHTM10056Investigating the deceased’s personal details : Deceased’s Will
  28. IHTM10060Investigating the assets on page 6: Deceased’s residence (box 51)
  29. IHTM10061Investigating the assets on page 6: Cash (box 53)
  30. IHTM10062Investigating the assets on page 6 : Household and personal goods (box 55)
  31. IHTM10063Investigating the assets on page 6 : Pensions (box 56)
  32. IHTM10064Investigating the assets on page 6 : Life assurance and mortgage protection policies
  33. IHTM10070Bank and building society accounts (box 52) what accounts are included?
  34. IHTM10071Bank and building society accounts : investigating values
  35. IHTM10072Bank and building society accounts: valuing entitlements arising from take-overs, mergers and flotations of building societies and other mutual organisations
  36. IHTM10073Bank and building society accounts - valuation of compensation rights on failure of bank or building society
  37. IHTM10081Premium Bonds (box 54): investigating values
  38. IHTM10082Premium Bonds (box 54): when to include prizes
  39. IHTM10091National Savings investments (box 54): investments to be included in the estate
  40. IHTM10092National Savings investments: investigating values
  41. IHTM10101Investigating the assets on page 7: Stocks and shares (boxes 62 to 67)
  42. IHTM10102Investigating the assets on page 7: Farms, farmhouses and farmland (box 68)
  43. IHTM10103Investigating the assets on page 7: Businesses, including farm businesses and timber (box 69)
  44. IHTM10104Investigating the assets on page 7 - Other land buildings and rights over land(box 70)
  45. IHTM10105Investigating the assets on page 7 - Interest in another estate (boxes 71 and 72)
  46. IHTM10106Investigating the assets on page 7 - Debts due to the estate (box 73)
  47. IHTM10107Investigating the assets on page7 - Income Tax or Capital Gains Tax repayment (box 74)
  48. IHTM10108Investigating the assets on page7 - Trust Income due to the deceased (box 75)
  49. IHTM10110Other income and assets due to the deceased (box 76) - General
  50. IHTM10120Other income due to the deceased - general
  51. IHTM10121Other income due to the deceased - Barrister’s fees
  52. IHTM10122Other income due to the deceased - Civil service pay and pensions
  53. IHTM10123Other income due to the deceased - redundancy payments
  54. IHTM10124Other income due to the deceased: Rents due to the deceased
  55. IHTM10125Other income due to the deceased - retrospective pay awards
  56. IHTM10151Other assets due to the deceased - general
  57. IHTM10152Other assets due to the deceased - Interest in expectancy
  58. IHTM10153Other assets due to the deceased - Private health schemes
  59. IHTM10154Other assets due to the deceased: compulsory acquisition of land
  60. IHTM10155Other assets due to the deceased: copyrights, royalties, etc
  61. IHTM10156Other assets due to the deceased: damages or claims for damages
  62. IHTM10157Other assets due to the deceased: deferred legacies
  63. IHTM10158Other assets due to the deceased: grants from the compensation fund of the Law Society and Scottish Solicitors' Guarantee Fund
  64. IHTM10159Other assets due to the deceased: property subject to a binding contract for sale
  65. IHTM10160Other assets due to the deceased: school composition fees
  66. IHTM10161Other assets due to the estate - Council Tax rebanding
  67. IHTM10251Certificates of tax deposit - introduction
  68. IHTM10252Certificates of tax deposit: calculating interest
  69. IHTM10253Certificates of Tax Deposit: valuing for IHT purposes
  70. IHTM10260Compensation Payments: General
  71. IHTM10261Compensation payments: compensation for discrimination
  72. IHTM10262Compensation payments: compensation for Holocaust victims
  73. IHTM10263Compensation payments: compensation for personal injuries on death
  74. IHTM10264Compensation payments: compensation payments under the Law Reform (Miscellaneous Provisions) Act 1934
  75. IHTM10265Compensation payments: compensation under the Fatal Accidents and National Insurance (Industrial Injuries) Acts
  76. IHTM10266Compensation payments: ex gratia payments for Tort committed by a member of the Armed Forces of the Crown or the United States' Forces
  77. IHTM10267Compensation payments: ex gratia compensation payments made by the Criminal Injuries Compensation Authority
  78. IHTM10268Compensation payments: payments under Damages (Scotland) Act 1976
  79. IHTM10269Compensation payments: compensation for industrial injuries to coal miners
  80. IHTM10270Compensation payments: payments under the continuing NHS health care scheme
  81. IHTM10271Equitable Life Compensation Payments
  82. IHTM10272Payment Protection Insurance (PPI)
  83. IHTM10280Statutory Compensation Scheme Payments
  84. IHTM10281Windrush Compensation Scheme
  85. IHTM10282The Troubles Permanent Disablement Payment Scheme
  86. IHTM10283Post Office Horizon Compensation Schemes
  87. IHTM10284Infected Blood Interim Compensation Payment Scheme (IBICPS)
  88. IHTM10300Legal rights (Scotland): introduction
  89. IHTM10301Legal rights (Scotland): valuation under the general law
  90. IHTM10302Legal rights (Scotland): valuing legal rights as an asset of the estate
  91. IHTM10303Legal rights (Scotland): valuing legal rights as a debt of the estate
  92. IHTM10304Legal rights (Scotland): value for IHT purposes
  93. IHTM10305Legal rights (Scotland): interest on legal rights
  94. IHTM10351Share options: what are share options?
  95. IHTM10352Share options: pure share option schemes
  96. IHTM10353Share options: SAYE share option schemes
  97. IHTM10361Deductions from the estate: introduction
  98. IHTM10362Deductions from the estate - where to find instructions on specific types of debt
  99. IHTM10365Deductions from the estate - Mortgages and secured loans (box80)
  100. IHTM10371Funeral expenses (box 81): introduction and general approach
  101. IHTM10372Funeral expenses (box 81): flowers
  102. IHTM10373Funeral expenses (box 81): gravestones and memorials
  103. IHTM10374Funeral expenses (box 81): memorial services
  104. IHTM10375Funeral expenses (box 81): mourning expenses
  105. IHTM10376Funeral expenses (box 81): overseas funerals of deceased who is not a long-term UK resident or not domiciled in the UK
  106. IHTM10377Funeral expenses (box 81): refreshments
  107. IHTM10378Funeral expenses (box 81): transport and embalming costs
  108. IHTM10379Funeral expenses (box 81): travelling and accommodation expenses
  109. IHTM10390Other deductions from the chargeable estate : dealing with deficits
  110. IHTM10400Other deductions from the chargeable estate - Exemptions and reliefs (box 93)
  111. IHTM10461Checking the declaration (box 119): Grant of Representation
  112. IHTM10462Checking the declaration (box 119): Schedules
  113. IHTM10463Checking the declaration (box 119): estimated values
  114. IHTM10464Checking the declaration: personal representatives
  115. IHTM10471Reduced account: purpose
  116. IHTM10472Reduced account: conditions
  117. IHTM10473Reduced account: what supplementary pages may be left out
  118. IHTM10474Reduced account: when may a value be estimated
  119. IHTM10475Reduced account: dealing with a reduced account
  120. IHTM10476Reduced account: incorrect delivery of a reduced account
  121. IHTM10477Reduced account: penalties for incorrect delivery of a reduced account
  122. IHTM10478Reduced account: effect of instrument of variation
  123. IHTM10479Reduced account: replacing estimated values of property now chargeable
  124. IHTM10650IHT100 suite of forms (August 2024 onwards): Introduction
  125. IHTM10651IHT100 suite of forms (August 2024 onwards): When, and when not to use the forms
  126. IHTM10656IHT100 suite of forms (August 2024 onwards) – Supplementary schedules
  127. IHTM10685Investigating supplementary form: D31a- Not a long-term UK resident or D31- Domiciled outside the UK
  128. IHTM10686Investigating supplementary form: D32 - Stocks and shares
  129. IHTM10687Investigating supplementary form: D33 - Debts due to the settlement
  130. IHTM10688Investigating supplementary form: D34 - Insurance
  131. IHTM10689Investigating supplementary form: D35 - Household and personal goods
  132. IHTM10690Investigating supplementary form: D36 - Land and buildings: Interests in land: Trees or underwood
  133. IHTM10691Investigating supplementary form: D37 - Agricultural relief
  134. IHTM10692Investigating supplementary form: D38 - Business relief
  135. IHTM10693Investigating supplementary form: D39 - Foreign assets
  136. IHTM10694Investigating supplementary form: D40 - Other information
  137. IHTM10701Corrective account (C4): introduction
  138. IHTM10702Corrective account (C4): when is an account required (England, Wales and Northern Ireland)?
  139. IHTM10703Corrective account (C4) England, Wales and Northern Ireland: who should complete and sign the account?
  140. IHTM10704Corrective account (C4) England, Wales and Northern Ireland: page 1
  141. IHTM10705Corrective account (C4) England, Wales and Northern Ireland: pages 2 and 3
  142. IHTM10706Corrective account (C4) England, Wales and Northern Ireland: page 4
  143. IHTM10751Corrective account (C4S): when is a corrective inventory required (Scotland)?
  144. IHTM10752Corrective account (C4S) Scotland: who should complete and sign the corrective account?
  145. IHTM10753Corrective account C4(S) Scotland: pages 1 and 2
  146. IHTM10754Corrective account C4(S) Scotland: pages 4 and 5
  147. IHTM10755Corrective account C4(S) Scotland: page 6
  148. IHTM10756Corrective account C4(S) Scotland: what to do when you receive a corrective account
  149. IHTM10801Accountability: introduction
  150. IHTM10802Accountability: what is to be included in an account?
  151. IHTM10803Accountability: time limits
  152. IHTM10804Accountability: when is an account not required?
  153. IHTM10805Accountability: corrective accounts
  154. IHTM10806Accountability: telling us about amendments
  155. IHTM10811Transfers on death: general rule
  156. IHTM10812Transfers on death: 'appropriate property'
  157. IHTM10813Transfers on death: use of estimated values
  158. IHTM10814Transfers on death: no grant of representation or confirmation
  159. IHTM10821Lifetime transfers: potentially exempt transfers (PETs)
  160. IHTM10822Lifetime transfers: lifetime transfers chargeable when made
  161. IHTM10823Lifetime transfers: excepted transfers
  162. IHTM10824Lifetime transfers: gifts with reservation (GWRs)
  163. IHTM10831Settled property: general rules on accountability when there is a qualifying interest in possession
  164. IHTM10832Settled property: transfers on death
  165. IHTM10833Settled property: lifetime transfers
  166. IHTM10834Settled property: excepted terminations
  167. IHTM10835Settled property: discharge for excepted terminations
  168. IHTM10836Settled property: relevant property settlements, including maintenance funds
  169. IHTM10840Recapture charges for heritage property and woodlands
  170. IHTM10850Accountability: Instruments of variation executed on or after 1 August 2002
  171. IHTM10652IHT100 (2003 onwards): When IHT100 is not appropriate
  172. IHTM10653IHT 100: Section A - About the Chargeable event
  173. IHTM10654IHT 100: Section B - About the transferor/settlement
  174. IHTM10655IHT 100: Section C - Person we should contact
  175. IHTM10657IHT 100: Section E - Assets in the UK where tax may not be paid by instalments
  176. IHTM10658IHT 100: Section F - Assets in the UK where tax may be paid by instalments
  177. IHTM10659IHT 100: Section G - Summary of the chargeable event
  178. IHTM10660IHT 100: Section H - Working out the tax
  179. IHTM10661IHT 100: Section J - Authority for repayment of inheritance tax
  180. IHTM10662IHT 100: Section K - Declaration
  181. IHTM10665Event Form: IHT 100a - Gifts and other transfers of value including failed potentially exempt transfers
  182. IHTM10666Event Form: IHT 100b - Ending of an interest in possession
  183. IHTM10667Event Form: IHT 100c - Assets in a discretionary trust ceasing to be relevant property (proportionate charge)
  184. IHTM10668Event Form: IHT 100d - Discretionary trust ten-year anniversary (principal charge)
  185. IHTM10669Event Form: IHT 100e - Assets ceasing to be held on special trusts (flat rate charge)
  186. IHTM10670Event Form: IHT 100f - Cessation of conditional exemption and disposal of trees or underwood (recapture charge)
  187. IHTM10675Investigating Event Form: IHT 100a - Gifts and other transfers of value including failed potentially exempt transfers
  188. IHTM10676Investigating Event Form: IHT 100b - Ending of an interest in possession in settled property
  189. IHTM10677Investigating Event Form: IHT 100c - Assets in a discretionary trust ceasing to be relevant property (proportionate charge)
  190. IHTM10678Investigating Event Form: IHT 100d - Discretionary trust ten-year anniversary (principle charge)
  191. IHTM10679Investigating Event Form: IHT 100e - Assets ceasing to be held on special trusts (flat rate charge)
  192. IHTM10680Investigating Event Form: IHT 100f - Cessation of conditional exemption and disposal of trees or underwood (recapture charge)