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Contents

Official guidance

Inheritance Tax Manual

IHTM42000 · Relevant property trusts

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IHTM42001 · Introduction
IHTM42010 · Notification of chargeable event
IHTM42070 · Chargeable events
IHTM42075 · Set-up and additions by settlor
IHTM42081 · Ten year anniversary: introduction
IHTM42085 · Ten year anniversary: Tax calculation: the rate of tax: step 1: the notional lifetime transfer
IHTM42086 · Ten year anniversary: Tax calculation: the rate of tax: step 2: the nil rate band available (‘NRBA’)
IHTM42087 · Ten year anniversary: Tax calculation: the rate of tax: step 3: calculating the initial rate of tax
IHTM42088 · Ten year anniversary: Tax calculation: the rate of tax: Step 4: relief for assets that have been relevant property for less than the full 10 years
IHTM42089 · Ten year anniversary: relief for double charges
IHTM42090 · Ten year anniversary: adjusting settlor's PLCT where there are additions before the TYA
IHTM42091 · Ten year anniversary: no date before April 1983 is a TYA
IHTM42110 · Proportionate charges: introduction
IHTM42111 · Proportionate charges: chargeable transfer
IHTM42114 · Proportionate charges: calculation of rate before first ten year anniversary
IHTM42115 · Proportionate charges: rate between ten year anniversaries
IHTM42117 · Proportionate charges: excluded periods
IHTM42118 · Proportionate charges: grossing
IHTM42119 · Proportionate charges: loss to the settlement basis of valuation
IHTM42161 · Relevant property: introduction
IHTM42162 · Relevant property: capital and income
IHTM42163 · Relevant property: Capital Gains Tax and Income Tax deductions
IHTM42164 · Relevant property: inheritance tax deductions
IHTM42165 · Relevant property: agricultural relief and business relief
IHTM42166 · Relevant property: treatment of income after 6 April 2014
IHTM42221 · The settlement: Commencement date of the settlement
IHTM42223 · The settlement: powers of appointment
IHTM42224 · The settlement: powers of accumulation
IHTM42225 · The settlement: non-income producing assets
IHTM42226 · The settlement: class of beneficiary
IHTM42227 · The settlement: variation of discretionary will trusts (IHTA84/S144)
IHTM42228 · The settlement: Relevant property settlements set up by IOV (IHTA84/S142)
IHTM42229 · The settlement: property moving from one settlement to another
IHTM42230 · The settlement: related settlements
IHTM42231 · The settlement: initial qualifying interest in possession of settlor or spouse
IHTM42232 · The settlement: one or more trust?
IHTM42233 · The settlement: Same day additions 
IHTM42234 · The settlement: Same day additions: Exceptions  
IHTM42235 · Same Day Additions: Examples
IHTM42240 · Discretionary trusts: trustees
IHTM42251 · The settlor: who is the settlor
IHTM42252 · The settlor: charge on the settlor
IHTM42253 · The settlor: more than one settlor
IHTM42254 · The settlor: Gifts with Reservation
IHTM42255 · The settlor: settlor's PLCT
IHTM42601 · Foreign element: practice
IHTM42602 · Foreign element: foreign (excluded) property
IHTM42603 · Foreign element: additional test of long-term UK residence or domicile
IHTM42604 · Foreign element: offshore trust declaration IHTA84/S218
IHTM42640 · Discretionary trusts: Income Tax and CGT on the trust
IHTM42650 · Discretionary trusts: Heritage
IHTM42660 · Discretionary trusts: unquoted shares
IHTM42700 · Discretionary trusts: Scottish Law issues
IHTM42801 · Special trusts: summary
IHTM42802 · Special trusts: flat rate charge
IHTM42803 · Special trusts: temporary charitable trusts
IHTM42804 · Special trusts: protective trusts
IHTM42805 · Special trusts: trusts for disabled persons
IHTM42806 · Special trusts: employee trusts and newspaper trusts
IHTM42807 · Special trusts: accumulation and maintenance trusts (A&M) prior to Finance Act 2006
IHTM42808 · Special trusts: treatment of existing Accumulation & Maintenance (A&M) trusts after 6 April 2008
IHTM42809 · Special trusts: 25 year test for Accumulation & Maintenance (A&M) trusts
IHTM42811 · Special trusts: charitable, political and Heritage trusts
IHTM42812 · Special trusts: pension funds
IHTM42813 · Special trusts: compensation and special purpose funds
IHTM42814 · Special trusts: excluded property
IHTM42815 · Special trusts: Trusts for bereaved minors
IHTM42816 · Special trusts: Age 18-to-25 trusts
IHTM42900 · Employee benefit trusts
IHTM42011 · Practice with IHT100
IHTM42084 · Ten year anniversary: rate of tax
IHTM42112 · Proportionate charges: rate before first TYA (flowchart)
IHTM42113 · Proportionate charges: calculation of tax before first TYA (flowchart)
IHTM42810 · Special trusts: life policies in A&M trusts

Inheritance Tax Manual
Relevant property trusts: contents

IHTM42810 | Special trusts: life policies in A&M trusts

From HM Revenue & Customs · Inheritance Tax Manual

Page archived as guidance is no longer applicable.

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