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IHTM30000 | Liability and payment of tax: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents168 entries

  1. IHTM30001Liability and payment of tax: introduction
  2. IHTM30011Liability: introduction
  3. IHTM30021Liability on death transfers: the persons liable
  4. IHTM30022Liability on death transfers: other unsettled property (except GWRs)
  5. IHTM30023Liability on death transfers: settled property in which deceased had a qualifying interest in possession
  6. IHTM30024Liability on death transfers: succession in Scotland
  7. IHTM30025Liability on death transfers: interests under superannuation schemes
  8. IHTM30026Liability on death transfers: priorities
  9. IHTM30031Definition and extent of liability: personal representatives
  10. IHTM30032Definition and extent of liability: extent of a personal representative's liability
  11. IHTM30033Definition and extent of liability: nature of a personal representative's liability
  12. IHTM30034Definition and extent of liability: trustees
  13. IHTM30035Definition and extent of liability: persons liable under IHTA84/S200 (1)(c)
  14. IHTM30036Definition and extent of liability: persons excluded
  15. IHTM30037Definition and extent of liability: property settled before the death
  16. IHTM30038Definition and extent of liability: particular situations
  17. IHTM30039Definition and extent of liability: policies effected by a person who dies domiciled outside the UK
  18. IHTM30041Liability on potentially exempt transfers (PETs): persons liable
  19. IHTM30042Liability on potentially exempt transfers (PETs): priorities
  20. IHTM30043Liability on potentially exempt transfers (PETs): recourse to transferor's personal representatives
  21. IHTM30044Liability on potentially exempt transfers (PETs): practice relating to personal representatives
  22. IHTM30051Definition and extent of liability (PETs): transferee
  23. IHTM30052Definition and extent of liability (PETs): persons liable under IHTA84/S199 (1)(c)
  24. IHTM30053Definition and extent of liability (PETs): persons excluded
  25. IHTM30054Definition and extent of liability (PETs): objects of a relevant property trust
  26. IHTM30061Liability on lifetime transfers chargeable when made: introduction
  27. IHTM30062Liability on lifetime transfers chargeable when made: persons liable
  28. IHTM30071Definition and extent of liability (lifetime transfers chargeable when made): transferor
  29. IHTM30072Definition and extent of liability (lifetime transfers chargeable when made): extent of liability of persons secondarily liable
  30. IHTM30073Definition and extent of liability (lifetime transfers chargeable when made): spouse or civil partner of transferor
  31. IHTM30074Definition and extent of liability (lifetime transfers chargeable when made): limitation on spouse's or civil partner's liability
  32. IHTM30081Liability on gifts with reservation (GWRs): introduction
  33. IHTM30082Liability on gifts with reservation (GWRs): persons liable when treated as a PET
  34. IHTM30083Liability on gifts with reservation (GWRs): persons liable when treated as part of death estate
  35. IHTM30084Liability on gifts with reservation (GWRs): definition and extent of liability
  36. IHTM30091Liability on settled property: persons liable
  37. IHTM30101Definition and extent of liability (settled property): trustees
  38. IHTM30102Definition and extent of liability (settled property): persons other than trustees
  39. IHTM30103Definition and extent of liability (settled property): beneficiaries
  40. IHTM30104Definition and extent of liability (settled property): recipients of benefit
  41. IHTM30111The settlor: definitions
  42. IHTM30112The settlor: limitations on settlor's liability
  43. IHTM30113The settlor: PETs
  44. IHTM30114The settlor: death charge on lifetime transfers chargeable when made
  45. IHTM30115The settlor: settlement made before 11 December 1974
  46. IHTM30121Liability in special cases: heritage property
  47. IHTM30122Liability in special cases: discretionary trust charges and heritage property
  48. IHTM30123Liability in special cases: woodlands
  49. IHTM30124Liability in special cases: transfers by a close company
  50. IHTM30125Liability in special cases: liability of purchaser
  51. IHTM30140Liability and payment of tax: general payment rule
  52. IHTM30151Due date for payment: death transfers
  53. IHTM30152Due date for payment: other charges arising on death
  54. IHTM30153Due date for payment: lifetime transfers chargeable when made
  55. IHTM30154Due date for payment: relevant property trusts
  56. IHTM30155Due date for payment: conditionally exempt property
  57. IHTM30156Due date for payment: woodlands
  58. IHTM30157Due date for payment: payment before due date
  59. IHTM30158Due date for payment: request to pay in advance
  60. IHTM30159Due date for payment: postponing payment
  61. IHTM30171Tax payable on taking out of grant: Inheritance tax rates
  62. IHTM30172Tax payable on taking out of grant: non-instalment option property
  63. IHTM30181Payment methods: payment by cheque
  64. IHTM30182Payment methods: payment by electronic transfer
  65. IHTM30183Payment methods: payment by national savings or government stock
  66. IHTM30184Payment methods: payment by IHT direct payment scheme
  67. IHTM30185Payment methods: payment by transfer of land or chattels
  68. IHTM30186Payment methods: payment by certificates of tax deposit
  69. IHTM30187Payment methods: payment out of tax repayments
  70. IHTM30191Instalment option: introduction
  71. IHTM30201Payment by instalments: when instalments are payable
  72. IHTM30202Payment by instalments: election
  73. IHTM30203Payment by instalments: request to elect for instalments after tax paid in one sum
  74. IHTM30204Payment by instalments: option where additional tax payable
  75. IHTM30211Transfers on death: introduction
  76. IHTM30212Transfers on death: categories of qualifying property
  77. IHTM30213Transfers on death: land
  78. IHTM30214Transfers on death: businesses and interests in businesses
  79. IHTM30215Transfers on death: shares and securities
  80. IHTM30216Transfers on death: meaning of 'unquoted' for instalments
  81. IHTM30217Transfers on death: control holdings of shares and securities
  82. IHTM30218Transfers on death: unquoted shares - undue hardship
  83. IHTM30219Transfers on death: unquoted shares - 20% tax test
  84. IHTM30220Transfers on death: unquoted shares - £20,000 value and 10% nominal value test
  85. IHTM30231Potentially Exempt Transfers (PETs): deaths before 17 March 1987
  86. IHTM30241Transfers and other events on or after 17 March 1987: the conditions
  87. IHTM30242Transfers and other events on or after 17 March 1987: unquoted shares
  88. IHTM30243Transfers and other events on or after 17 March 1987: settled property
  89. IHTM30244Transfers and other events on or after 17 March 1987: the transferee
  90. IHTM30251Qualifying property (PETs): land
  91. IHTM30252Qualifying property (PETs): businesses and interests in businesses
  92. IHTM30253Qualifying property (PETs): control holdings
  93. IHTM30254Qualifying property (PETs): unquoted shares or securities - undue hardship
  94. IHTM30255Qualifying property (PETs): unquoted shares or securities - 20% tax test
  95. IHTM30256Qualifying property (PETs): unquoted shares or securities - £20,000 value and 10% nominal value
  96. IHTM30261Lifetime transfers chargeable when made: introduction
  97. IHTM30262Lifetime transfers chargeable when made: tax immediately payable
  98. IHTM30263Lifetime transfers chargeable when made: additional tax payable on death of transferor
  99. IHTM30264Lifetime transfers chargeable when made: previous legislation and lifetime transfers
  100. IHTM30265Lifetime transfers chargeable when made: qualifying property
  101. IHTM30271Gifts with reservation: deceased's residence
  102. IHTM30272Gifts with reservation: other qualifying property
  103. IHTM30281Lifetime cesser of a qualifying interest in possession: introduction
  104. IHTM30282Lifetime cesser of a qualifying interest in possession: cesser a PET
  105. IHTM30283Lifetime cesser of a qualifying interest in possession: cesser taxable when made
  106. IHTM30290Instalment option: relevant property trusts
  107. IHTM30300Instalment option: woodlands
  108. IHTM30311Attribution process: introduction
  109. IHTM30312Attribution process: lifetime transfers
  110. IHTM30313Attribution process: death estate
  111. IHTM30321End of instalment option: introduction
  112. IHTM30322End of instalment option: meaning of 'sold'
  113. IHTM30323End of instalment option: underwriting interests
  114. IHTM30324End of instalment option: chargeable transfers otherwise than on death
  115. IHTM30341Interest: introduction
  116. IHTM30351Rates of interest: background
  117. IHTM30352Rates of interest: the rates
  118. IHTM30353Rates of interest: the higher and lower rates before 16 December 1986
  119. IHTM30361Interest period: general rule
  120. IHTM30362Interest period: instalments without interest relief
  121. IHTM30363Interest period: instalments with interest relief
  122. IHTM30371Special rules: Inheritance (Provision for Family & Dependants) Act 1975
  123. IHTM30372Special rules: voidable transfers
  124. IHTM30373Special rules: property accepted in satisfaction of tax
  125. IHTM30374Special rules: Scotland - legitim
  126. IHTM30375Special rules: settled property - sales and mortgages of reversionary interests
  127. IHTM30401Adjustment of tax paid: underpayments
  128. IHTM30402Adjustment of tax paid: repayments
  129. IHTM30411Reopening IHT liabilities: introduction
  130. IHTM30412Reopening IHT liabilities: procedure
  131. IHTM30421Reconsideration of value: introduction
  132. IHTM30431Reconsideration by taxpayers: bars to reopening value
  133. IHTM30432Reconsideration by taxpayers: changed circumstances
  134. IHTM30433Reconsideration by taxpayers: valuations by SAV
  135. IHTM30434Reconsideration by taxpayers: land and buildings
  136. IHTM30435Reconsideration by taxpayers: decrease requested
  137. IHTM30441Reconsideration by HMRC: general rules
  138. IHTM30442Reconsideration by HMRC: agreements
  139. IHTM30443Reconsideration by HMRC: Valuation Office Agency
  140. IHTM30444Reconsideration by HMRC: Shares and Assets Valuation
  141. IHTM30445Reconsideration by HMRC: effect of a sale
  142. IHTM30451Determination of questions on previous view of the law: scope of IHTA84/S255
  143. IHTM30452Determination of questions on previous view of the law: HMRC law
  144. IHTM30453Determination of questions on previous view of the law: disputed cases
  145. IHTM30454Determination of questions on previous view of the law: payment and acceptance of tax
  146. IHTM30455Determination of questions on previous view of the law: delay by HMRC
  147. IHTM30456Determination of questions on previous view of the law: instalment cases
  148. IHTM30457Determination of questions on previous view of the law: amendments after the change of practice
  149. IHTM30461Limitation of liability by lapse of time: statutory provisions
  150. IHTM30462Limitation of liability by lapse of time: time limits for recovery of unpaid tax
  151. IHTM30463Limitation of liability by lapse of time: provisional calculations
  152. IHTM30464Limitation of liability by lapse of time: property in the hands of purchasers
  153. IHTM30465Limitation of liability by lapse of time: offshore matter and offshore transfers
  154. IHTM30501Remissions: introduction
  155. IHTM30502Remissions: distinction between remissions and irrecoverable assessments
  156. IHTM30503Remissions: when a claim may be discharged
  157. IHTM30531Compromise cases: points of law
  158. IHTM30532Compromise cases: unenforceable claims
  159. IHTM30533Compromise cases: assessments
  160. IHTM30534Compromise cases: reference to Debt Management & Banking
  161. IHTM30551Erroneous or excessive repayments of tax: over-repayments to be reported
  162. IHTM30552Erroneous or excessive repayments of tax: repayment of deposits
  163. IHTM30553Erroneous or excessive repayments of tax: recovery procedures
  164. IHTM30554Erroneous or excessive repayments of tax: interest supplement
  165. IHTM30521Remission of interest: introduction
  166. IHTM30522Remission of interest: delay cases (Code of Practice)
  167. IHTM30523Remission of interest: procedure in delay cases
  168. IHTM30524Remission of interest: guidelines in delay cases