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Contents

Official guidance

Inheritance Tax Manual

IHTM11000 · Exemptions

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IHTM11001 · Introduction
IHTM11011 · Groups of exempt transfers: introduction
IHTM11012 · Groups of exempt transfers: lifetime and death transfers
IHTM11013 · Groups of exempt transfers: quantifying the exemption
IHTM11014 · Groups of exempt transfers: transfers of Heritage property
IHTM11015 · Groups of exempt transfers: transfers on death only
IHTM11021 · General procedure: handling a deduction for exemption
IHTM11022 · General procedure: basic requirements for exemption
IHTM11023 · General procedure: situations where the exemption can be accepted without investigation
IHTM11024 · General procedure: calculations
IHTM11025 · General procedure: claims against the deceased’s estate (England and Wales)
IHTM11026 · General procedure: restriction of exemption where the beneficiary settles a claim against the deceased’s estate from their own resources (England and Wales)
IHTM11031 · Spouse or civil partner exemption: introduction
IHTM11032 · Spouse or civil partner exemption: definition of spouse and civil partner
IHTM11033 · Spouse or civil partner exemption: spouse or civil partner domiciled outside UK
IHTM11041 · General procedure for death transfers: initial steps
IHTM11042 · General procedure for death transfers: special points to look out for
IHTM11049 · General procedure for death transfers: changes to the devolution of property after the death
IHTM11061 · Settled property: exemption where the transferor creates an interest in possession for their spouse or civil partner
IHTM11062 · Settled property: what happens when an interest in possession devolves to the spouse or civil partner
IHTM11063 · Settled property: exclusion from exemption in connection with a reversionary interest
IHTM11064 · Settled 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
IHTM11071 · Annuity to spouse or civil partner: introduction
IHTM11072 · Annuity to spouse or civil partner: annuity payable out of the income of the estate
IHTM11073 · Annuity to spouse or civil partner: property charged with or appropriated for payment
IHTM11074 · Annuity to spouse or civil partner: annuity to be purchased
IHTM11075 · Annuity to spouse or civil partner: annuity secured by personal covenant
IHTM11076 · Annuity to spouse or civil partner: annuity payable by the surviving partners of a business
IHTM11077 · Annuity to spouse or civil partner: annuities of variable amounts
IHTM11091 · Exceptions where the exemption does not apply: introduction
IHTM11092 · Exceptions where the exemption does not apply: postponed gifts
IHTM11093 · Exceptions where the exemption does not apply: conditional gifts
IHTM11094 · Exceptions where the exemption does not apply: payments under I(PFD)A Orders
IHTM11095 · Exceptions where the exemption does not apply: acquisition of a reversion
IHTM11101 · Gifts to charities or registered clubs: introduction
IHTM11111 · General outline: requirements for exemption
IHTM11112 · General outline: meaning of ‘charity’ and ‘charitable’
IHTM11113 · General outline: ‘charitable status’ and date for determining status
IHTM11114 · General outline: quantifying the exemption
IHTM11115 · General outline: established for charitable purposes
IHTM11116 · General outline: the jurisdiction condition
IHTM11117 · General outline: the registration condition
IHTM11118 · General outline: the management condition
IHTM11124 · Procedure: straightforward gifts and acceptable bequests
IHTM11125 · Procedure: referrals to Technical
IHTM11126 · Procedure: identifying the beneficiary
IHTM11127 · Procedure: examples of gifts where the beneficiary is not a charity
IHTM11128 · Procedure: beneficiaries outside the UK
IHTM11129 · Procedure: selection trusts
IHTM11130 · Procedure: newly created charities
IHTM11132 · Procedure: the Charities Aid Foundation
IHTM11133 · Procedure: special situations
IHTM11134 · Procedure: types of gift where it is doubtful exemption will apply
IHTM11135 · Procedure: categories of gift accepted as exempt in limited circumstances
IHTM11139 · Procedure: household and personal goods donated to charity (Form IHT408)
IHTM11140 · Community Amateur Sports Clubs: Meaning of Community Amateur Sports Club (CASC) and 'registered club'
IHTM11141 · Community Amateur Sports Clubs: the location condition
IHTM11142 · Community Amateur Sports Clubs: the management condition
IHTM11161 · Settled property: background
IHTM11162 · Settled property: acquisition of a reversionary interest from a charity (anti-avoidance)
IHTM11163 · Settled property: purchase of a reversionary interest by a charity between April 1976 and April 1978 (anti-avoidance)
IHTM11164 · Settled property: purchase of a reversionary interest by a charity after 12 April 1978 (anti-avoidance)
IHTM11171 · Exclusions from exemption: introduction
IHTM11172 · Exclusions from exemption: gifts not limited to charitable and other exempt purposes
IHTM11173 · Exclusions from exemption: defeasible gifts
IHTM11174 · Exclusions from exemption: postponed gifts
IHTM11175 · Exclusions from exemption: conditional gifts
IHTM11176 · Exclusions from exemption: gift less than donor’s whole interest or for a limited period
IHTM11177 · Exclusions from exemption: interest reserved or created - land or buildings
IHTM11178 · Exclusions from exemption: interest reserved or created - property other than land
IHTM11191 · Gifts to political parties: introduction
IHTM11192 · Gifts to political parties: quantifying the exemption
IHTM11193 · Gifts to political parties: requirements for exemption
IHTM11194 · Gifts to political parties: gifts to the Conservative party
IHTM11195 · Gifts to political parties: gifts to the Liberal Democrats
IHTM11196 · Gifts to political parties: requirements for a qualifying political party
IHTM11197 · Gifts to political parties: qualifying political parties
IHTM11211 · Gifts to registered housing associations: summary
IHTM11212 · Gifts to registered housing associations: registered social landlords (RSLs)
IHTM11221 · Gifts for National Purposes: introduction
IHTM11222 · Gifts for National Purposes: procedure
IHTM11223 · Gifts for National Purposes: qualifications specific to the exemption
IHTM11224 · Gifts for National Purposes: qualifying Bodies
IHTM11225 · Gifts for National Purposes: local authority
IHTM11226 · Gifts for National Purposes: government department
IHTM11227 · Gifts for National Purposes: a health service body
IHTM11240 · Gifts for public benefit
IHTM11250 · Maintenance funds
IHTM11260 · Conditional exemption
IHTM11270 · Diplomatic and consular immunity
IHTM11281 · Death of armed forces or emergency service personnel: summary
IHTM11282 · Death of armed forces or emergency service personnel: effect of the exemptions
IHTM11291 · Emergency service personnel responding to emergency circumstances: introduction
IHTM11292 · Emergency service personnel responding to emergency circumstances: meaning of emergency responder
IHTM11293 · Emergency service personnel responding to emergency circumstances: meaning of emergency circumstances
IHTM11294 · Emergency service personnel responding to emergency circumstances: meaning of responding to emergency circumstances
IHTM11295 · Emergency service personnel responding to emergency circumstances: evidence to show exemption is due
IHTM11301 · Armed forces on active service: introduction
IHTM11302 · Armed forces on active service: meaning of armed forces
IHTM11303 · Armed forces on active service: meaning of active service
IHTM11304 · Armed forces on active service: evidence to show exemption is due
IHTM11305 · Armed forces on active service: extension to the Police Service of Northern Ireland
IHTM11306 · Armed forces on active service: Estate Duty exemption and transferrable nil-rate band
IHTM11307 · Armed forces on active service: Estate Duty exemption and settled property
IHTM11311 · Constables and service personnel targeted because of their job: summary
IHTM11312 · Constables and service personnel targeted because of their job: meaning of constables and service personnel
IHTM11313 · Constables and service personnel targeted because of their job: evidence to show exemption is due
IHTM11314 · Categories of service entitled to exemption: civilian deaths
IHTM11321 · Estate Duty KIW exemptions for settled property: surviving spouse exemption
IHTM11322 · Estate Duty KIW exemptions for settled property: extra statutory concession F13

Exemptions: contents
Procedure: examples of gifts where the beneficiary is not a charity

IHTM11127 | Procedure: examples of gifts where the beneficiary is not a charity

From HM Revenue & Customs · Inheritance Tax Manual

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