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IHTM27000 | Foreign property: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents98 entries

  1. IHTM27001Foreign property: introduction
  2. IHTM27023Foreign property: valuation of assets: unlisted foreign shares
  3. IHTM27031Foreign property: valuation of assets: household and personal goods
  4. IHTM27032Foreign property: valuation of assets: deduction of foreign debts
  5. IHTM27042Foreign property: valuation of assets: loss on sale of foreign land
  6. IHTM27043Foreign property: valuation of assets: fall in value relief on foreign land or buildings
  7. IHTM27050Foreign property: valuation of assets: deduction for administration of non-UK assets
  8. IHTM27052Foreign property: valuation of assets: claims for compensation
  9. IHTM27053Foreign property: valuation of assets: foreign rulers and sovereign immunity
  10. IHTM27054Foreign property: valuation of assets: usufruct
  11. IHTM27060Foreign property: blocked assets
  12. IHTM27071Foreign property: locality of assets (situs): introduction
  13. IHTM27072Foreign property: locality of assets (situs): unadministered estates
  14. IHTM27073Foreign property: locality of assets (situs): ships
  15. IHTM27074Foreign property: locality of assets (situs): land and interests in land
  16. IHTM27075Foreign property: locality of assets (situs): household and personal goods
  17. IHTM27076Foreign property: locality of assets (situs): bearer securities
  18. IHTM27077Foreign property: locality of assets (situs): Eurobonds
  19. IHTM27079Foreign property: specialty debts: bonds and debentures under seal
  20. IHTM27080Foreign property: specialty debts: Treasury Bills, British Savings Bonds, National Savings Income Bonds
  21. IHTM27091Foreign property: debts: contractual
  22. IHTM27092Foreign property: debts: debts in Scotland
  23. IHTM27093Foreign property: debts: bank accounts
  24. IHTM27101Foreign property: money from a life policy: general rule
  25. IHTM27102Foreign property: money from a life policy: payment made at place other than Head Office
  26. IHTM27103Foreign property: money from a life policy: policy issued at branch office
  27. IHTM27104Foreign property: money from a life policy: policies under seal
  28. IHTM27121Foreign property: inscribed and registered securities: usual location
  29. IHTM27122Foreign property: inscribed and registered securities: branch registers
  30. IHTM27123Foreign property: inscribed and registered securities: effectiveness of register
  31. IHTM27124Foreign property: inscribed and registered securities: overseas branch registers of UK companies
  32. IHTM27125Foreign property: inscribed and registered securities: duplicate or multiple registers of non-UK companies
  33. IHTM27127Foreign property: Canadian companies: transfer agencies
  34. IHTM27128Foreign property: Canadian companies: branch registers of British Colombian and Newfoundland companies
  35. IHTM27129Foreign property: Canadian companies: Nova Scotia companies
  36. IHTM27141Foreign property: securities issued by international organisations: list of non-UK situs organisations
  37. IHTM27142Foreign property: securities issued by international organisations: designated as non-UK by Treasury
  38. IHTM27143Foreign property: securities issued by international organisations: OECD & Inter-American Development Bank
  39. IHTM27150Foreign property: securities issued by international organisations: share certificates endorsed in blank
  40. IHTM27160Foreign property: Double Taxation Conventions: What is Double Taxation Relief?
  41. IHTM27161Foreign property: Double Taxation Conventions: introduction
  42. IHTM27163Foreign property: Double Taxation Conventions: exchange of information: why exchange information?
  43. IHTM27164Foreign property: Double Taxation Conventions: exchange of information: information bulletin procedure with convention partners (form 730)
  44. IHTM27165Foreign property: Double Taxation Conventions: exchange of information: list of conventions
  45. IHTM27168Foreign property: Double Taxation Conventions: Republic of Ireland
  46. IHTM27169Foreign property: Double Taxation Conventions: South Africa
  47. IHTM27170Foreign property: Double Taxation Conventions: USA
  48. IHTM27171Foreign property: Double Taxation Conventions: Netherlands
  49. IHTM27172Foreign property: Double Taxation Conventions: Sweden
  50. IHTM27173Foreign property: Double Taxation Conventions: Switzerland
  51. IHTM27174Foreign property: Double Taxation Conventions: France
  52. IHTM27175Foreign property: Double Taxation Conventions: Italy
  53. IHTM27177Foreign property: Double Taxation Conventions: certification and taxing rights: USA
  54. IHTM27178Foreign property: Double Taxation Conventions: certification and taxing rights: South Africa
  55. IHTM27183Foreign property: Double Taxation Conventions: Double Taxation Relief: when a claim is made
  56. IHTM27185Foreign property: Double Taxation: Unilateral Relief
  57. IHTM27186Foreign property: Double Taxation Conventions: Unilateral Relief: which provisions apply?
  58. IHTM27187Foreign property: Double Taxation Conventions: Unilateral Relief: relief under IHTA84/S159 (2)
  59. IHTM27188Foreign property: Double Taxation Conventions: Unilateral Relief: relief under IHTA84/S159 (3) and S159 (4)
  60. IHTM27189Foreign property: Double Taxation Conventions: Unilateral Relief: procedure when both IHTA84/S159 (2) and S159 (3) apply
  61. IHTM27190Foreign property: Double Taxation Conventions: procedure: procedure with convention partners
  62. IHTM27200Foreign property: Double Taxation: procedure when both forms of relief apply
  63. IHTM27201Foreign property: Double Taxation Relief: procedure for relief by concession on shares
  64. IHTM27202Foreign property: Double Taxation Conventions: proper law of settlement
  65. IHTM27211Foreign property: Property excluded from Inheritance Tax: introduction
  66. IHTM27212Foreign property: Property excluded from Inheritance Tax: foreign unsettled property
  67. IHTM27220Foreign property: property excluded from Inheritance Tax: foreign settled property
  68. IHTM27230Foreign property: property excluded from Inheritance Tax: reversionary interests
  69. IHTM27241Foreign property: specific British Government Securities: introduction
  70. IHTM27247Foreign property: discretionary trusts and exempt securities: introduction
  71. IHTM27248Foreign property: discretionary trusts and exempt securities: unknown persons
  72. IHTM27249Foreign property: discretionary trusts and exempt securities: charities
  73. IHTM27250Foreign property: discretionary trusts and exempt securities: exit charge
  74. IHTM27251Foreign property: discretionary trusts and exempt securities: anti-avoidance rules
  75. IHTM27252Foreign property: discretionary trusts and exempt securities: exception for certain settled reversions
  76. IHTM27260Foreign property: specific British Government Securities: exclusion of interest on exempt securities
  77. IHTM27261Foreign property: specific British Government Securities: exclusion of repayment of Income Tax on exempt securities
  78. IHTM27262Foreign property: specific British Government Securities: reversionary interest in exempt securities
  79. IHTM27263Foreign property: specific British Government Securities: exempt securities in unadministered estates
  80. IHTM27264Foreign property: specific British Government Securities: exempt securities as partnership assets
  81. IHTM27270Foreign property: property excluded from Inheritance Tax: specific savings held by taxpayers in Channel Islands or Isle of Man (transfers before 6 April 2025)
  82. IHTM27272Foreign property: specific property of visiting forces and staff of Allied Headquarters: introduction
  83. IHTM27273Foreign property: specific property of visiting forces and staff of Allied Headquarters: assets excluded from UK Inheritance Tax
  84. IHTM27274Foreign property: specific property of visiting forces and staff of Allied Headquarters: qualifying person
  85. IHTM27275Foreign property: specific property of visiting forces and staff of Allied Headquarters: list of designated countries
  86. IHTM27011Foreign property: investigation of form IHT417: introduction
  87. IHTM27012Foreign property: investigation of form IHT417: service
  88. IHTM27013Foreign property: investigation of form IHT417: Compliance Group
  89. IHTM27022Foreign property: valuation of assets: listed foreign shares
  90. IHTM27024Foreign property: valuation of assets: loss on sale of shares
  91. IHTM27025Foreign property: valuation of assets: fall in value relief
  92. IHTM27041Foreign property: valuation of assets: foreign land or buildings: procedure
  93. IHTM27051Foreign property: valuation of assets: conversion of foreign currency
  94. IHTM27151Foreign property: securities issued by international organisations: bank or building society accounts in the Channel Islands and Isle of Man
  95. IHTM27166Foreign property: Double Taxation Conventions: exchange of information: information bulletin received from convention countries
  96. IHTM27176Foreign property: Double Taxation Conventions: certificate of tax paid: procedure with non-convention countries
  97. IHTM27181Foreign property: Double Taxation Conventions: Double Taxation Relief: what is the relief?
  98. IHTM27182Foreign property: Double Taxation Conventions: Double Taxation Relief: credit for relief claimed before grant