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IHTM26126 | Step 4 - grossing up: other property which bears its own tax

From HM Revenue & Customs · Inheritance Tax Manual

The following other property taxable on the death bears its own tax

  • joint property (IHTM15011) passing by survivorship (IHTM15081)

  • nominated property (IHTM15101)

  • property taxable as a gift with reservation (GWR) (IHTM14025) under FA86/S102 (3), and

  • any other property which does not vest in the deceased’s personal representatives (IHTM05012)