IHTM10400 | Other deductions from the chargeable estate - Exemptions and reliefs (box 93)

Box 93 on the IHT400 should include all reliefs and exemptions that are being deducted from the estate. These include exemptions for

• transfers between spouses or civil partners (IHTM11031) (IHTM11032)

• gifts to charities (IHTM11101)

• gifts to political parties (IHTM11191)

• gifts to housing associations (IHTM11211)

• gifts for national purposes (IHTM11221)

• gifts of, or for the purposes of maintaining, heritage and other historic property (IHTM11250)

You need to consider whether

• the exemption is due, and

• if the estate is partly exempt (IHTM26001), whether the value of the chargeable estate needs to be adjusted by grossing-up (IHTM26121) or interaction (IHTM26101).