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Contents

Official guidance
Inheritance Tax Manual

IHTM28000 · Liabilities

  • IHTM28001 · Summary
  • IHTM28002 · General background on deducting liabilities
  • IHTM28010 · Restricted deductions: introduction
  • IHTM28011 · Restricted deductions: when the provisions apply
  • IHTM28012 · Restricted deductions: meaning of ‘maintain’ and ‘enhance’
  • IHTM28013 · Restricted deductions: meaning of ‘indirectly’
  • IHTM28014 · Restricted deductions: borrowed money used to acquire excluded property
  • IHTM28015 · Restricted deductions: disposal of acquired assets where money has been borrowed to acquire excluded property
  • IHTM28016 · Restricted deductions: property is no longer excluded where money has been borrowed to acquire excluded property -
  • IHTM28017 · Restricted deductions: Excess liability over value of excluded property where money has been borrowed to acquire excluded property
  • IHTM28018 · Restricted deductions: excess liability over property that has become excluded where money has been borrowed to acquire excluded property
  • IHTM28019 · Restricted deductions: borrowed money used to acquire assets that qualify for relief
  • IHTM28020 · Restricted deductions: borrowed money used to acquire assets that qualify for business relief
  • IHTM28021 · Restricted deductions: borrowed money used to acquire assets that qualify for agricultural relief
  • IHTM28022 · Restricted deductions: borrowed money used to acquire assets that qualify for both agricultural and business relief
  • IHTM28023 · Restricted deductions: borrowed money used to acquire assets that qualify for woodlands relief
  • IHTM28024 · Restricted deductions: transfer of relievable assets where borrowed money is used to acquire assets that qualify for relief
  • IHTM28025 · Restricted deductions: Examples where money has been borrowed to 'indirectly' acquire excluded or relievable property
  • IHTM28026 · Restricted deductions: partial repayment of loan before tax charge arises
  • IHTM28027 · Restricted deductions: repayment of liabilities deducted against the estate on death
  • IHTM28028 · Restricted deductions: meaning of ‘out of estate’
  • IHTM28029 · Restricted deductions: non-repayment of liabilities deducted against the estate on death
  • IHTM28030 · Restricted deductions: interaction with spouse or civil partner exemption where liabilities are deducted against the estate on death
  • IHTM28031 · Restricted deductions: investigation of liabilities deducted against the estate on death
  • IHTM28032 · Restricted deductions: partial repayment of liabilities after death
  • IHTM28033 · Restricted deductions: borrowed money used to fund a foreign currency bank account
  • IHTM28040 · Investigating liabilities: general principles
  • IHTM28041 · Investigating liabilities: accountants and solicitors' fees
  • IHTM28050 · Investigating liabilities: annuities
  • IHTM28051 · Investigating liabilities: payment of annuity is the personal responsibility of the deceased or transferor
  • IHTM28052 · Investigating liabilities: annuitant can insist that capital is set aside to meet the annuity
  • IHTM28060 · Investigating liabilities: Capital Gains Tax (CGT)
  • IHTM28061 · Investigating liabilities: link between CGT liability and assets in the estate
  • IHTM28070 · Investigating liabilities: contingent liabilities
  • IHTM28080 · Investigating liabilities: costs and commissions
  • IHTM28081 · Investigating liabilities: costs of sale (general)
  • IHTM28082 · Investigating liabilities: costs of receiver/deputy for a person lacking capacity
  • IHTM28083 · Investigating liabilities: costs of discharge of Curator Bonis
  • IHTM28084 · Investigating liabilities: Agents' commission for recovery of an asset
  • IHTM28090 · Investigating liabilities: separation, divorce or dissolution of a civil partnership payments
  • IHTM28091 · Investigating liabilities: annuities payable on separation, divorce or dissolution of a civil partnership
  • IHTM28092 · Investigating liabilities: claims for relief for divorce under the Matrimonial Causes Act or dissolution of a civil partnership under the Civil Partnership Act 2004
  • IHTM28093 · Investigating liabilities: claims for financial relief under the Family Law (Scotland) Act 2006 or the Civil Partnership Act 2004
  • IHTM28094 · Investigating liabilities: interim maintenance orders ceasing on the deceased's death
  • IHTM28100 · Investigating liabilities: overseas taxes
  • IHTM28101 · Investigating liabilities: deduction for tax debts in the Republic of Ireland
  • IHTM28102 · Investigating liabilities: Canadian income tax
  • IHTM28110 · Investigating liabilities: future debts
  • IHTM28120 · Investigating liabilities: future payments incurred under S262
  • IHTM28130 · Investigating liabilities: gambling debts
  • IHTM28140 · Investigating liabilities: goods and services
  • IHTM28150 · Investigating liabilities: income tax
  • IHTM28151 · Investigating liabilities: large income tax liabilities
  • IHTM28152 · Investigating liabilities: income tax investigation settlements
  • IHTM28153 · Investigating liabilities: estimated income tax liabilities
  • IHTM28154 · Investigating liabilities: income tax on the disposal of an 'offshore fund'
  • IHTM28155 · Investigating liabilities: income tax on the disposal of deep discount securities
  • IHTM28157 · Investigating liabilities: income tax on sums receivable following the discontinuance of a business
  • IHTM28158 · Investigating liabilities: income tax payable on the death of a partner in a business
  • IHTM28159 · Investigating liabilities: voluntary payments of tax
  • IHTM28160 · Investigating liabilities: chargeable gains that give rise to an income tax liability when a life insurance policy matures
  • IHTM28170 · Investigating liabilities: Inheritance Tax
  • IHTM28171 · Investigating liabilities: contingent inheritance tax liability
  • IHTM28180 · Investigating liabilities: insurance premiums
  • IHTM28190 · Investigating liabilities: local authority payments
  • IHTM28191 · Investigating liabilities: Rates in Northern Ireland
  • IHTM28192 · Investigating liabilities: Council Tax
  • IHTM28200 · Investigating liabilities: medical bills
  • IHTM28210 · Investigating liabilities: mortgages
  • IHTM28240 · Investigating liabilities: property repairs
  • IHTM28250 · Investigating liabilities: redundancy payments
  • IHTM28260 · Investigating liabilities: rents payable in advance
  • IHTM28270 · Investigating liabilities: set-aside repayments
  • IHTM28280 · Investigating liabilities: sums owed to unlisted companies
  • IHTM28291 · Investigating liabilities: sums payable to third parties in England and Wales
  • IHTM28292 · Investigating liabilities: sums payable to third parties in Scotland
  • IHTM28293 · Investigating liabilities: extent to which sums payable to third parties are allowable
  • IHTM28300 · Investigating liabilities: uncashed cheques
  • IHTM28311 · Investigating form IHT419: purpose of the form
  • IHTM28321 · Investigating form IHT419: obtaining information about loans from friends and relatives
  • IHTM28322 · Investigating form IHT419: investigating loans from friends and relatives
  • IHTM28323 · Investigating form IHT419: is a loan from family and friends allowable?
  • IHTM28330 · Investigating form IHT419: money spent on behalf of the deceased by a close friend or relative
  • IHTM28340 · Investigating form IHT419: Liabilities relating to an insurance policy
  • IHTM28351 · Investigating form IHT419: what is a guarantee debt?
  • IHTM28352 · Investigating form IHT419: obtaining information about a guarantee debts
  • IHTM28353 · Investigating form IHT419: consideration for a guarantee debt
  • IHTM28354 · Investigating form IHT419: reimbursement of guarantee debt
  • IHTM28355 · Investigating form IHT419: calculating the allowable deduction for a guarantee debt
  • IHTM28356 · Investigating form IHT419: lifetime transfers on guarantee debt
  • IHTM28357 · Investigating form IHT419: lifetime transfers on guarantee debts called in and fully paid before death
  • IHTM28361 · Investigating form IHT419: purpose of S103 FA 1986
  • IHTM28362 · Investigating form IHT419: how FA86/S103 works
  • IHTM28363 · Investigating form IHT419: how to identify and handle S103 FA 1986 debts?
  • IHTM28364 · Investigating form IHT419: practical guidance on dealing with FA86/S103 debts
  • IHTM28365 · Investigating form IHT419: how FA86/S103 applies when the consideration is ‘property derived from the deceased’?
  • IHTM28366 · Investigating form IHT419: how FA86/S103 applies when there is ‘consideration given by any person whose resources at any time included property derived from the deceased’?
  • IHTM28367 · Investigating form IHT419: definition of 'property derived from the deceased' for FA86/S103 purposes
  • IHTM28368 · Investigating form IHT419: when property derived from the deceased can be disregarded for FA86/S103 purposes?
  • IHTM28369 · Investigating form IHT419: allowing part of a debt under FA86/S103 (2)
  • IHTM28370 · Investigating form IHT419: double charges following disallowance of a debt under FA86/S103
  • IHTM28381 · Law relating to debts: legal background
  • IHTM28382 · Law relating to debts: what is consideration?
  • IHTM28383 · Law relating to debts: debts must be legally enforceable
  • IHTM28384 · Law relating to debts: statute-barred debts
  • IHTM28385 · Law relating to debts: right to reimbursement
  • IHTM28391 · Law relating to debts: general rules for deducting liabilities against property
  • IHTM28392 · Law relating to debts: deducting liabilities that are charged or fixed to specific property
  • IHTM28393 · Law relating to debts: deducting business debts
  • IHTM28394 · Law relating to debts: deducting foreign debts
  • IHTM28395 · Law relating to debts: deducting liabilities where there is excluded property
  • IHTM28396 · Law relating to debts: deducting UK debts when there is both UK and foreign property in the estate
  • IHTM28397 · Law relating to debts: dealing with deficits
  1. Liabilities: contents
  2. Liabilities: investigating liabilities: claims for financial relief under the Family Law (Scotland) Act 2006 or the Civil Partnership Act 2004

IHTM28093 | Liabilities: investigating liabilities: claims for financial relief under the Family Law (Scotland) Act 2006 or the Civil Partnership Act 2004

From HM Revenue & Customs · Inheritance Tax Manual

This instruction applies to Scottish estates only.

A claim by a former spouse or civil partner (IHTM11032) for financial relief under the Family Law (Scotland) Act 2006 or Sch 28 Civil Partnership Act 2004 needs to be considered carefully to establish whether the deceased had a legally enforceable financial obligation to the former spouse or civil partner. You can find further consideration of the relevant sections of the Family Law (Scotland) Act 2006 in Gloag & Henderson 12th Edition from page 1023.

Any case that seems likely to be contentious should be referred to Technical.

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