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Official guidance

Inheritance Tax Manual

IHTM22000 · Interest in unadministered estates and QSR

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IHTM22001 · Introduction
IHTM22011 · Interest in unadministered estates: summary
IHTM22022 · Interest in unadministered estates: Valuation aspects
IHTM22023 · Interest in unadministered estates: effect on reliefs
IHTM22024 · Interest in unadministered estates: Pecuniary legacies
IHTM22025 · Interest in unadministered estates: gifts of residue
IHTM22030 · Interest in unadministered estates: payment by instalments
IHTM22031 · Interest in unadministered estates: statutory provisions
IHTM22041 · Quick succession relief: summary
IHTM22042 · Quick succession relief: when the relief applies
IHTM22043 · Quick succession relief: when the relief does not apply
IHTM22045 · Quick succession relief: what the relief does
IHTM22051 · Calculating QSR: summary and formula
IHTM22052 · Calculating QSR: the appropriate percentage
IHTM22053 · Calculating QSR: value of, and tax on, earlier transfer
IHTM22054 · Calculating QSR: increase in the deceased's estate
IHTM22061 · Quantifying increase to deceased's estate: what values to use
IHTM22071 · Tax burden on death: summary
IHTM22072 · Tax burden on death: gifts free of tax
IHTM22073 · Tax burden on death: legacies bearing their own tax
IHTM22074 · Tax burden on death: gifts of residue
IHTM22075 · Tax burden on death: equal beneficiaries, unequal benefits
IHTM22076 · Tax burden on death: received lifetime transfers
IHTM22080 · Quantifying increase at deceased's estate: PQSR
IHTM22081 · Quantifying increase at deceased's estate: special provisions for reversions
IHTM22091 · Settled property: on death
IHTM22092 · Settled property: lifetime
IHTM22093 · Settled property: Calculating QSR
IHTM22044 · Quick succession relief: Identifying QSR - chart

Interest in unadministered estates and QSR: contents
Quick succession relief: Identifying QSR - chart

IHTM22044 | Quick succession relief: Identifying QSR - chart

From HM Revenue & Customs · Inheritance Tax Manual

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