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IHTM30311 | Attribution process: introduction

From HM Revenue & Customs · Inheritance Tax Manual

When the required conditions are satisfied, instalments are available

  • for the tax payable on the value transferred by the chargeable transfer

  • which is attributable to the value of the qualifying property (IHTA84/S227 (1)).

How much of the tax qualifies for instalments? The attribution process can be illustrated by examples in respect of lifetime transfers (IHTM30312) and transfers on death (IHTM30313).