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IHTM35000 | Alterations to the devolution of an estate: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents100 entries

  1. IHTM35001Alterations to the devolution of an estate: introduction
  2. IHTM35002Alterations to the devolution of an estate: provisions which relate to changes in the devolution of an estate
  3. IHTM35011Instruments of Variation: introduction
  4. IHTM35012Instruments of Variation: what you should do when you receive an IoV
  5. IHTM35013Instruments of Variation: time limits
  6. IHTM35021Published guidelines: introduction
  7. IHTM35022Published guidelines: form of an instrument
  8. IHTM35023Published guidelines: who must make the instrument
  9. IHTM35024Published guidelines: time limit
  10. IHTM35025Published guidelines: destination of property must be varied
  11. IHTM35026Published guidelines: examples where the destination of property must be varied
  12. IHTM35027Published guidelines: notice of election must be given where instrument executed before 1 August 2002
  13. IHTM35028Published guidelines: Statement of Intent must be included where instrument executed on or after 1 August 2002
  14. IHTM35029Published guidelines: Calculation of additional tax and form IOV2
  15. IHTM35031Form IOV1: introduction
  16. IHTM35032Form IOV1: when a variation can be made
  17. IHTM35041Who should make the instrument? : introduction
  18. IHTM35042Who should make the instrument?: dead beneficiaries
  19. IHTM35043Who should make the instruments?: income between two deaths
  20. IHTM35044Who should make the instrument?: limited interests
  21. IHTM35045Who should make the instrument?: interests of persons not party to the instrument (England, Wales and Northern Ireland)
  22. IHTM35046Who should make the instrument?: interests of persons not party to the instrument (Scotland)
  23. IHTM35047Who should make the instrument?: examples where the interests of persons not party to the instrument are affected
  24. IHTM35048Who should make the instrument?: women past the age of child-bearing
  25. IHTM35051Has an election been made?: introduction
  26. IHTM35052Has an election been made?: requirements for a valid election
  27. IHTM35053Has an election been made?: form of an election
  28. IHTM35054Has an election been made?: persons making the instrument
  29. IHTM35056Has an election been made?: the six month time limit
  30. IHTM35058Has a statement of intent been included?
  31. IHTM35060Has Stamp Duty exemption been claimed?
  32. IHTM35071Meaning of estate for s.142: introduction
  33. IHTM35072Meaning of estate for s.142: settled property
  34. IHTM35073Meaning of estate for s.142: partnerships
  35. IHTM35081How many variations can be attempted?: introduction
  36. IHTM35082How many variations can be attempted?: second variation affecting the same property
  37. IHTM35083How many variations can be attempted?: variations affecting the different items of property
  38. IHTM35084How many variations can be attempted?: special power of appointment, power of enlargement or advancement
  39. IHTM35085How many variations can be attempted?: link between s.142 and s.144
  40. IHTM35086How many variations can be attempted?: rectification of errors
  41. IHTM35091Property redirected to the spouse or civil partner: introduction
  42. IHTM35092Property redirected to the spouse or civil partner: variations and joint property
  43. IHTM35093Property redirected to the spouse or civil partner: gifts back to original beneficiaries
  44. IHTM35094Property redirected to the spouse or civil partner: redirection of excluded property
  45. IHTM35095Property redirected to the spouse or civil partner: limited interest slightly longer than two years
  46. IHTM35100Consideration brought in from outside the estate
  47. IHTM35110Does the variation affect another estate?
  48. IHTM35121Property redirected to a charity: redirection to a charity by an individual
  49. IHTM35122Property redirected to a charity: Gift Aid relief
  50. IHTM35123Property redirected to a charity: redirection to a charity by a non-qualifying body
  51. IHTM35124Property redirected to a charity: requirement to notify IoV to charity
  52. IHTM35131Trust created by a variation: introduction
  53. IHTM35132Trust created by a variation: procedure when a trust is created
  54. IHTM35133Trust created by a variation: short term interests disregarded
  55. IHTM35134Trust created by a variation: distribution before the end of the short term interest
  56. IHTM35140Procedure on completing form IOV1
  57. IHTM35151IHT implications of an Instrument of Variation: effect of coming within s.142
  58. IHTM35152IHT implications of an Instrument of Variation: increased exemption
  59. IHTM35153IHT implications of an Instrument of Variation: increased tax as result of instrument executed before 1 August 2002
  60. IHTM35154IHT implications of an Instrument of Variation: effect of not coming within s.142
  61. IHTM35155IHT implications of an Instrument of Variation: excepted estates
  62. IHTM35156IHT implications of an Instrument of Variation: increased tax as result of instrument executed on or after 1 August 2002
  63. IHTM35161Disclaimers: introduction
  64. IHTM35162Disclaimers: IHT requirements
  65. IHTM35163Disclaimers: what you should do when you receive a disclaimer
  66. IHTM35164Disclaimers: dead beneficiaries
  67. IHTM35165Disclaimers: interests in settled property
  68. IHTM35166Disclaimers: class-closing rules
  69. IHTM35171Compliance with a testator's request: introduction
  70. IHTM35172Compliance with a testator's request: what you should do if you are notified of a transfer
  71. IHTM35173Compliance with a testator's request: transfers of land and to charity
  72. IHTM35181Distribution from a relevant property trust settled by will: introduction
  73. IHTM35182Distribution from a relevant property trust settled by Will: when s.144 applies
  74. IHTM35183Distribution from a relevant property trust settled by Will: what you should do if you receive a deed of appointment
  75. IHTM35184Distribution from a relevant property trust settled by Will: IHT implications
  76. IHTM35190Surviving spouse or civil partner elects to take a lump sum on intestacy (England and Wales)
  77. IHTM35201Orders under the Inheritance (Provision for Family and Dependants Act) 1975: introduction
  78. IHTM35202Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders under s.2
  79. IHTM35203Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders under ss. 8 & 9 I(PFD)A 1975
  80. IHTM35204Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders under s.10 I(PFD)A 1975
  81. IHTM35205Orders under the Inheritance (Provision for Family and Dependants Act) 1975: example of an order under s.10
  82. IHTM35206Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders staying or dismissing proceedings
  83. IHTM35207Orders under the Inheritance (Provision for Family and Dependants Act) 1975: claims settled without a Court Order
  84. IHTM35208Orders under the Inheritance (Provision for Family and Dependants Act) 1975: settled property
  85. IHTM35211Legitim: introduction
  86. IHTM35212Provisions relating to Legitim: the basic rule in s.147
  87. IHTM35213Provisions relating to Legitim: alternative to the basic rule
  88. IHTM35214Provisions relating to Legitim: what is an appropriate case?
  89. IHTM35215Provisions relating to Legitim: notice of election
  90. IHTM35216Provisions relating to Legitim: action on receipt of an election
  91. IHTM35217Provisions relating to Legitim: writing to those entitled to claim legitim
  92. IHTM35218Provisions relating to Legitim: future claims to tax
  93. IHTM35219Provisions relating to Legitim: IHT consequences of an election under s.147(4)
  94. IHTM35220Provisions relating to Legitim: example of the consequences of an election under s.147(4)
  95. IHTM35231the Inheritance (Provision for Family and Dependants Act) 1975: introduction
  96. IHTM35232the Inheritance (Provision for Family and Dependants Act) 1975: persons who may apply
  97. IHTM35233the Inheritance (Provision for Family and Dependants Act) 1975: orders the Court can make
  98. IHTM35234the Inheritance (Provision for Family and Dependants Act) 1975: net estate for I(PFD)A 1975 purposes
  99. IHTM35055Has an election been made?: personal representatives
  100. IHTM35057Has an election been made?: late elections