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IHTM11000 | Exemptions: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents110 entries

  1. IHTM11001Exemptions: introduction
  2. IHTM11011Groups of exempt transfers: introduction
  3. IHTM11012Groups of exempt transfers: lifetime and death transfers
  4. IHTM11013Groups of exempt transfers: quantifying the exemption
  5. IHTM11014Groups of exempt transfers: transfers of Heritage property
  6. IHTM11015Groups of exempt transfers: transfers on death only
  7. IHTM11021General procedure: handling a deduction for exemption
  8. IHTM11022General procedure: basic requirements for exemption
  9. IHTM11023General procedure: situations where the exemption can be accepted without investigation
  10. IHTM11024General procedure: calculations
  11. IHTM11025General procedure: claims against the deceased’s estate (England and Wales)
  12. IHTM11026General procedure: restriction of exemption where the beneficiary settles a claim against the deceased’s estate from their own resources (England and Wales)
  13. IHTM11031Spouse or civil partner exemption: introduction
  14. IHTM11032Spouse or civil partner exemption: definition of spouse and civil partner
  15. IHTM11033Spouse or civil partner exemption: spouse or civil partner domiciled outside UK
  16. IHTM11041General procedure for death transfers: initial steps
  17. IHTM11042General procedure for death transfers: special points to look out for
  18. IHTM11049General procedure for death transfers: changes to the devolution of property after the death
  19. IHTM11061Settled property: exemption where the transferor creates an interest in possession for their spouse or civil partner
  20. IHTM11062Settled property: what happens when an interest in possession devolves to the spouse or civil partner
  21. IHTM11063Settled property: exclusion from exemption in connection with a reversionary interest
  22. IHTM11064Settled property: What to do where the surviving spouse or civil partner opts for a capital sum instead of a life interest under the intestacy rules
  23. IHTM11071Annuity to spouse or civil partner: introduction
  24. IHTM11072Annuity to spouse or civil partner: annuity payable out of the income of the estate
  25. IHTM11073Annuity to spouse or civil partner: property charged with or appropriated for payment
  26. IHTM11074Annuity to spouse or civil partner: annuity to be purchased
  27. IHTM11075Annuity to spouse or civil partner: annuity secured by personal covenant
  28. IHTM11076Annuity to spouse or civil partner: annuity payable by the surviving partners of a business
  29. IHTM11077Annuity to spouse or civil partner: annuities of variable amounts
  30. IHTM11091Exceptions where the exemption does not apply: introduction
  31. IHTM11092Exceptions where the exemption does not apply: postponed gifts
  32. IHTM11093Exceptions where the exemption does not apply: conditional gifts
  33. IHTM11094Exceptions where the exemption does not apply: payments under I(PFD)A Orders
  34. IHTM11095Exceptions where the exemption does not apply: acquisition of a reversion
  35. IHTM11101Gifts to charities or registered clubs: introduction
  36. IHTM11111General outline: requirements for exemption
  37. IHTM11112General outline: meaning of ‘charity’ and ‘charitable’
  38. IHTM11113General outline: ‘charitable status’ and date for determining status
  39. IHTM11114General outline: quantifying the exemption
  40. IHTM11115General outline: established for charitable purposes
  41. IHTM11116General outline: the jurisdiction condition
  42. IHTM11117General outline: the registration condition
  43. IHTM11118General outline: the management condition
  44. IHTM11124Procedure: straightforward gifts and acceptable bequests
  45. IHTM11125Procedure: referrals to Technical
  46. IHTM11126Procedure: identifying the beneficiary
  47. IHTM11127Procedure: examples of gifts where the beneficiary is not a charity
  48. IHTM11128Procedure: beneficiaries outside the UK
  49. IHTM11129Procedure: selection trusts
  50. IHTM11130Procedure: newly created charities
  51. IHTM11132Procedure: the Charities Aid Foundation
  52. IHTM11133Procedure: special situations
  53. IHTM11134Procedure: types of gift where it is doubtful exemption will apply
  54. IHTM11135Procedure: categories of gift accepted as exempt in limited circumstances
  55. IHTM11139Procedure: household and personal goods donated to charity (Form IHT408)
  56. IHTM11140Community Amateur Sports Clubs: Meaning of Community Amateur Sports Club (CASC) and 'registered club'
  57. IHTM11141Community Amateur Sports Clubs: the location condition
  58. IHTM11142Community Amateur Sports Clubs: the management condition
  59. IHTM11161Settled property: background
  60. IHTM11162Settled property: acquisition of a reversionary interest from a charity (anti-avoidance)
  61. IHTM11163Settled property: purchase of a reversionary interest by a charity between April 1976 and April 1978 (anti-avoidance)
  62. IHTM11164Settled property: purchase of a reversionary interest by a charity after 12 April 1978 (anti-avoidance)
  63. IHTM11171Exclusions from exemption: introduction
  64. IHTM11172Exclusions from exemption: gifts not limited to charitable and other exempt purposes
  65. IHTM11173Exclusions from exemption: defeasible gifts
  66. IHTM11174Exclusions from exemption: postponed gifts
  67. IHTM11175Exclusions from exemption: conditional gifts
  68. IHTM11176Exclusions from exemption: gift less than donor’s whole interest or for a limited period
  69. IHTM11177Exclusions from exemption: interest reserved or created - land or buildings
  70. IHTM11178Exclusions from exemption: interest reserved or created - property other than land
  71. IHTM11191Gifts to political parties: introduction
  72. IHTM11192Gifts to political parties: quantifying the exemption
  73. IHTM11193Gifts to political parties: requirements for exemption
  74. IHTM11194Gifts to political parties: gifts to the Conservative party
  75. IHTM11195Gifts to political parties: gifts to the Liberal Democrats
  76. IHTM11196Gifts to political parties: requirements for a qualifying political party
  77. IHTM11197Gifts to political parties: qualifying political parties
  78. IHTM11211Gifts to registered housing associations: summary
  79. IHTM11212Gifts to registered housing associations: registered social landlords (RSLs)
  80. IHTM11221Gifts for National Purposes: introduction
  81. IHTM11222Gifts for National Purposes: procedure
  82. IHTM11223Gifts for National Purposes: qualifications specific to the exemption
  83. IHTM11224Gifts for National Purposes: qualifying Bodies
  84. IHTM11225Gifts for National Purposes: local authority
  85. IHTM11226Gifts for National Purposes: government department
  86. IHTM11227Gifts for National Purposes: a health service body
  87. IHTM11240Exemptions: gifts for public benefit
  88. IHTM11250Exemptions: maintenance funds
  89. IHTM11260Exemptions: conditional exemption
  90. IHTM11270Exemptions: diplomatic and consular immunity
  91. IHTM11281Death of armed forces or emergency service personnel: summary
  92. IHTM11282Death of armed forces or emergency service personnel: effect of the exemptions
  93. IHTM11291Emergency service personnel responding to emergency circumstances: introduction
  94. IHTM11292Emergency service personnel responding to emergency circumstances: meaning of emergency responder
  95. IHTM11293Emergency service personnel responding to emergency circumstances: meaning of emergency circumstances
  96. IHTM11294Emergency service personnel responding to emergency circumstances: meaning of responding to emergency circumstances
  97. IHTM11295Emergency service personnel responding to emergency circumstances: evidence to show exemption is due
  98. IHTM11301Armed forces on active service: introduction
  99. IHTM11302Armed forces on active service: meaning of armed forces
  100. IHTM11303Armed forces on active service: meaning of active service
  101. IHTM11304Armed forces on active service: evidence to show exemption is due
  102. IHTM11305Armed forces on active service: extension to the Police Service of Northern Ireland
  103. IHTM11306Armed forces on active service: Estate Duty exemption and transferrable nil-rate band
  104. IHTM11307Armed forces on active service: Estate Duty exemption and settled property
  105. IHTM11311Constables and service personnel targeted because of their job: summary
  106. IHTM11312Constables and service personnel targeted because of their job: meaning of constables and service personnel
  107. IHTM11313Constables and service personnel targeted because of their job: evidence to show exemption is due
  108. IHTM11314Categories of service entitled to exemption: civilian deaths
  109. IHTM11321Estate Duty KIW exemptions for settled property: surviving spouse exemption
  110. IHTM11322Estate Duty KIW exemptions for settled property: extra statutory concession F13