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Contents

Official guidance

Inheritance Tax Manual

IHTM21000 · Household and personal goods

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IHTM21001 · Introduction
IHTM21011 · Household goods and personal goods: investigating form IHT407: introduction to form IHT407
IHTM21012 · Household goods and personal goods: investigating form IHT407: investigation issues
IHTM21013 · Household goods and personal goods: investigating form IHT407: other forms to be considered
IHTM21022 · Household goods and personal goods: types of asset: aircraft, boats, ships and mobile homes
IHTM21023 · Household goods and personal goods: types of asset: stamp or coin collections; medals, decorations and awards
IHTM21026 · Household goods and personal goods: types of asset: chattels of national interest
IHTM21028 · Household goods and personal goods: types of asset: paintings
IHTM21041 · Household goods and personal goods: valuation and technical issues: how we value household goods
IHTM21043 · Household goods and personal goods: valuation and technical issues: joint property
IHTM21044 · Household goods and personal goods: valuation and technical issues: lifetime transfers
IHTM21045 · Household goods and personal goods: valuation and technical issues: gifts with reservation
IHTM21046 · Household goods and personal goods: valuation and technical issues: settled property
IHTM21047 · Household goods and personal goods: valuation and technical issues: situs of works of art owned overseas
IHTM21048 · Household goods and personal goods: valuation and technical issues: conditional exemption
IHTM21027 · Household goods and personal goods: types of asset: auction sales

Household and personal goods: contents
Household goods and personal goods: types of asset: auction sales

IHTM21027 | Household goods and personal goods: types of asset: auction sales

From HM Revenue & Customs · Inheritance Tax Manual

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