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Contents

Official guidance

Inheritance Tax Manual

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IHTM01000 · Inheritance Tax in HMRC
IHTM02000 · Communications
IHTM03000 · Files
IHTM04000 · How Inheritance Tax is charged
IHTM05000 · What happens when someone dies?
IHTM06000 · Delivery of accounts - excepted estates, transfers and settlements
IHTM09000 · Investigating accounts and principles of valuation
IHTM10000 · IHT accounts and accountability
IHTM11000 · Exemptions
IHTM12000 · Succession
IHTM13000 · Domicile
IHTM14000 · Lifetime transfers
IHTM15000 · Joint property and nominated property
IHTM16000 · Settled Property
IHTM17000 · Pensions
IHTM18000 · Stocks and shares
IHTM19000 · Capital debts due to the estate
IHTM20000 · Life Policies
IHTM21000 · Household and personal goods
IHTM22000 · Interest in unadministered estates and QSR
IHTM23000 · Land and Buildings
IHTM24000 · Agricultural relief
IHTM25000 · Business relief and businesses
IHTM26000 · Calculating the chargeable estate
IHTM27000 · Foreign property
IHTM28000 · Liabilities
IHTM29000 · Enquiry procedures and yield
IHTM30000 · Liability and payment of tax
IHTM31000 · Assessing
IHTM32000 · Progressing files
IHTM33000 · Loss on sale of land
IHTM34000 · Loss on sale of shares
IHTM35000 · Alterations to the devolution of an estate
IHTM36000 · Penalties
IHTM37000 · Notices of Determination
IHTM40000 · Clearance certificates
IHTM42000 · Relevant property trusts
IHTM43000 · Transferable nil-rate band: - contents
IHTM44000 · Pre-owned Assets
IHTM45000 · Reduced rate for charitable gifts
IHTM46000 · Residence nil rate band
IHTM47000 · Long-term UK residence
IHTM02195 · Communications: Use of telephones: telephone calls that get cut off
IHTM02196 · Communications: Use of telephones: noting of telephone calls
IHTM02197 · Communications: Use of telephones: disclosure of confidential information
IHTM02198 · Communications: Use of telephones: telephone calls from
IHTM02199 · Communications: Use of telephones: ‘off the record’ telephone conversations
IHTM02245 · Communications: Handling of complaints/compliments: telephone complaints
IHTM02246 · Communications: Handling of complaints/compliments: handling a complaint
IHTM02247 · Communications: Handling of complaints/compliments: financial redress, interest remission and payments for worry and distress
IHTM02248 · Communications: Handling of complaints/compliments: delays and mistakes
IHTM02249 · Communications: Handling of complaints/compliments: bad handling of a complaint
IHTM02250 · Communications: Handling of complaints/compliments: correspondence from MPs
IHTM02251 · Communications: Handling of complaints/compliments: judicial review
IHTM02252 · Communications: Handling of complaints/compliments: compliments
IHTM02253 · Communications: Handling of complaints/compliments: Enterprise Complaints and Correspondence System (ECCS)
IHTM02274 · Communications: Customer service standards: monitoring of post turnaround times
IHTM02275 · Communications: Customer service standards: over 15 working day post
IHTM047001 · Long-term UK residence test: Introduction and when domicile will remain relevant
IHTM06051 · Non-sample cases: action by Compliance
IHTM11165 · Gifts to charities and registered clubs: Settled property: Transitional protection for existing interests in possession
IHTM22101 · Cross references: summary
IHTM22102 · Cross references: recording of information
IHTM22103 · Cross references: model cross reference
IHTM22104 · Cross references: action at testator's file
IHTM22105 · Cross references: investigation at your deceased's file
IHTM22106 · Cross references: indexing cross references
IHTM27245 · Foreign property: specific British Government Securities: close company with an interest in possession
IHTM34021 · Service/Compliance procedures: key stages in dealing with a claim for relief (chart)
IHTM34030 · Service/Compliance procedures: receiving a claim for relief (chart)
IHTM34031 · Service/Compliance procedures: who is responsible for dealing with the claim?
IHTM34032 · Service/Compliance procedures: is the claim for relief in the approved format?
IHTM34033 · Service/Compliance procedures: has form IHT 35 been completed correctly?
IHTM34040 · Service/Compliance procedures: checking the claim for relief? (chart)
IHTM34041 · Service/Compliance Group procedures: are the shareholdings appropriate for including in the claim? (chart)
IHTM34042 · Service/Compliance procedures: initial check of the value of shares included in the claim? (chart)
IHTM34043 · Service/Compliance procedures: checking form IHT 35
IHTM34050 · Service/Compliance Group procedures: are additional valuation checks required? (chart)
IHTM34051 · Service/Compliance procedures: mandatory referrals to FACET
IHTM34052 · Service/Compliance procedures: other referrals to FACET
IHTM34053 · Service/Compliance procedures: summary of checks made in FACET
IHTM34060 · Service/Compliance procedures: agreeing the claim for relief (chart)
IHTM34062 · Service/Compliance procedures: sale price unacceptable
IHTM34070 · Service/Compliance procedures: finalising the relief (chart)
IHTM34071 · Service/Compliance procedures: what to do once the relief is agreed
IHTM34072 · Service/Compliance procedures: provisional relief
IHTM34073 · Service/Compliance procedures: finalising the relief
IHTM34074 · Service/Compliance procedures: notifying tax offices of revised values
IHTM34080 · Service/Compliance procedures: claiming relief for underwriting interests
IHTM34081 · Service/Compliance procedures: dealing with claims for relief on underwriting deposits
IHTM42002 · Relevant property Trusts: summary guide for training
IHTM42082 · Ten year anniversary: values required (flowchart)
IHTM42083 · Ten year anniversary: rate and tax calculations (flowchart)
IHTM42116 · Proportionate charges: 'appropriate fraction' reduction for number of complete quarters
IHTM42130 · Discretionary trusts: trusts made before 27 March 1974
IHTM42140 · Discretionary trusts: assessing
IHTM42141 · Discretionary trusts: yield and ERS
IHTM42222 · The settlement: rights and powers under the trust
IHTM42641 · Discretionary trusts: liaison with HMRC Trusts
IHTM42720 · Discretionary trusts: avoidance schemes
IHTM46057 · Page now moved to IHTM46060
IHTM46059 · Page now moved to IHTM46061
IHTMUPDATE001 · Inheritance Tax Manual: update index
IHTMUPDATE090225 · Inheritance Tax Manual: recent changes
IHTMUPDATE090330 · Inheritance Tax Manual: recent changes
IHTMUPDATE090520 · Inheritance Tax Manual: recent changes
IHTMUPDATE090821 · Inheritance Tax Manual: recent changes
IHTMUPDATE090923 · Inheritance Tax Manual: recent changes
IHTMUPDATE091022 · Inheritance Tax Manual: recent changes
IHTMUPDATE100114 · Inheritance Tax Manual: recent changes
IHTMUPDATE100322 · Inheritance Tax Manual: recent changes
IHTMUPDATE100326 · Recent changes to this manual
IHTMUPDATE100826 · Inheritance Tax Manual: recent changes
IHTMUPDATE101008 · Inheritance Tax Manual: recent changes
IHTMUPDATE101220 · Inheritance Tax Manual: recent changes
IHTMUPDATE110216 · Inheritance Tax Manual: recent changes
IHTMUPDATE110328 · Inheritance Tax Manual: recent changes
IHTMUPDATE110510 · Inheritance Tax Manual: recent changes
IHTMUPDATE110630 · Inheritance Tax Manual: recent changes
IHTMUPDATE110901 · Inheritance Tax Manual: recent changes
IHTMUPDATE111128 · Inheritance Tax Manual: recent changes
IHTMUPDATE120112 · Inheritance Tax Manual: recent changes
IHTMUPDATE120206 · Inheritance Tax Manual: recent changes
IHTMUPDATE120229 · Inheritance Tax Manual: recent changes
IHTMUPDATE120322 · Inheritance Tax Manual: recent changes
IHTMUPDATE120502 · Inheritance Tax Manual: recent changes
IHTMUPDATE120810 · Inheritance Tax Manual: recent changes
IHTMUPDATE121105 · Inheritance Tax Manual: recent changes
IHTMUPDATE130114 · Inheritance Tax Manual: recent changes
IHTMUPDATE130419 · Inheritance Tax Manual: recent changes
IHTMUPDATE130510 · Inheritance Tax Manual: recent changes
IHTMUPDATE130627 · Inheritance Tax Manual: recent changes
IHTMUPDATE130821 · Inheritance Tax Manual: recent changes
IHTMUPDATE131029 · Inheritance Tax Manual: recent changes
IHTMUPDATE131101 · Inheritance Tax Manual: recent changes
IHTMUPDATE131213 · Inheritance Tax Manual: recent changes
IHTMUPDATE140205 · Inheritance Tax Manual: recent changes
IHTMUPDATE140422 · Inheritance Tax Manual: recent changes
IHTMUPDATE140612 · Inheritance Tax Manual: recent changes
IHTMUPDATE140729 · Inheritance Tax Manual: recent changes
IHTMUPDATE141107 · Inheritance Tax Manual: recent changes
IHTMUPDATE141217 · Inheritance Tax Manual: recent changes
IHTMUPDATE150130 · Inheritance Tax Manual: recent changes
IHTMUPDATE150416 · Inheritance Tax Manual: recent changes

Inheritance Tax Manual
Discretionary trusts: assessing

IHTM42140 | Discretionary trusts: assessing

From HM Revenue & Customs · Inheritance Tax Manual

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