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Contents

Official guidance

Inheritance Tax Manual

IHTM16000 · Settled Property

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IHTM16022 · General procedure: form IHT418
IHTM16023 · General procedure: form IHT100
IHTM16024 · General procedure: the event forms
IHTM16025 · General procedure: investigation
IHTM16030 · Introduction to settled property: What is a trust?
IHTM16041 · Definition of a settlement for IHT: introduction
IHTM16042 · Definition of a settlement: the statutory definition
IHTM16050 · Introduction to settled property: the trustees
IHTM16060 · Interests in possession: introduction
IHTM16061 · Interests in possession: Finance Act 2006 and the new trust regime
IHTM16062 · Interests in possession: definition of an interest in possession
IHTM16063 · Interests in possession: the effects of S49 and S49(1A)
IHTM16064 · Interests in possession: what happens if consideration is given
IHTM16065 · Interests in possession: powers of accumulation
IHTM16066 · Interests in possession: what if there is no income?
IHTM16067 · Interests in possession: Administrative Powers
IHTM16068 · Interests in possession: Absolute trusts for minors (England and Wales)
IHTM16071 · Proper liferents (Scotland): introduction
IHTM16072 · Proper liferents (Scotland): IHT position
IHTM16074 · Addition of settled property or value: introduction
IHTM16075 · Interests in possession: addition of settled property or value: additions of property after 22 March 2006
IHTM16076 · Interests in possession: addition of settled property or value: additions of value after 22 March 2006
IHTM16077 · Interests in possession: addition of settled property or value: difficult cases and examples
IHTM16078 · Interests in possession: addition of settled property or value: difficult cases and examples: additions of value
IHTM16081 · Settled property exemptions: exemptions on death
IHTM16082 · Settled property exemptions: exemptions on lifetime transfers
IHTM16083 · Settled property exemptions: annual exemptions
IHTM16084 · Settled property exemptions: restrictions when a reversionary interest is acquired
IHTM16091 · Termination of interest in possession: the effect of terminating the interest
IHTM16092 · Termination of interest in possession: when the life tenant becomes entitled to the property on termination
IHTM16093 · Termination of interest in possession: disposal for consideration
IHTM16094 · Termination of interest in possession: deduction of costs
IHTM16101 · Interest in part of a fund: introduction
IHTM16102 · Interest in part of a fund: value of a share
IHTM16103 · Interest in part of a fund: use and enjoyment of part
IHTM16110 · Survivorship clauses in a will
IHTM16121 · Reverter to settlor: on death of life tenant
IHTM16122 · Reverter to settlor: in lifetime
IHTM16123 · Reverter to settlor: Double Charges Relief
IHTM16131 · Rights of residence: introduction
IHTM16132 · Rights of residence: action in Primary Compliance & Support
IHTM16133 · Rights of residence: action in Compliance Group
IHTM16134 · Rights of residence: the leading case
IHTM16135 · Rights of residence: a single beneficiary
IHTM16136 · Rights of residence: more than one beneficiary
IHTM16137 · Rights of residence: has someone taken up the right of occupation?
IHTM16138 · Rights of residence: has someone ceased to occupy his or her main residence?
IHTM16139 · Rights of residence: joint ownership
IHTM16150 · Surviving spouse exemption
IHTM16151 · Quick Succession Relief
IHTM16161 · Foreign Property in a trust: introduction
IHTM16162 · Foreign Property in a trust: when is foreign property excluded property?
IHTM16163 · Foreign Property in a trust: FOTRA securities
IHTM16164 · Foreign Property in a trust: deemed domicile
IHTM16171 · Accrued and apportioned income: accrued income
IHTM16172 · Accrued and apportioned income: apportioned income
IHTM16180 · Disclaimers
IHTM16191 · Leases for life: introduction
IHTM16192 · Leases for life: what happens if consideration was given?
IHTM16200 · Bankruptcy
IHTM16211 · Annuities: what is an annuity?
IHTM16212 · Annuities: how to calculate the capital value
IHTM16213 · Annuities: examples
IHTM16214 · Annuities: calculations where an annuity is secured on land
IHTM16220 · Rights in residue
IHTM16221 · Interest in possession for services as trustee
IHTM16231 · Reversions: what is a reversion for IHT?
IHTM16232 · Reversions: treatment for IHT
IHTM16233 · Reversions: purchased or mortgaged reversions
IHTM16241 · Close companies and settled property: introduction
IHTM16242 · Close companies and settled property: how to investigate
IHTM16243 · Close companies and settled property: the taxable amount
IHTM16244 · Close companies and settled property: foreign element
IHTM16245 · Close companies and settled property: alterations in capital or rights
IHTM16246 · Close companies and settled property: close company entitled to interest in possession
IHTM16247 · Close companies and settled property: example
IHTM16248 · Close companies and settled property; example of altering rights
IHTM16260 · Interest for another person's life
IHTM16021 · General procedure: incoming post

Settled Property: contents
General procedure: incoming post

IHTM16021 | General procedure: incoming post

From HM Revenue & Customs · Inheritance Tax Manual

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