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IHTM45000 | Reduced rate for charitable gifts: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents30 entries

  1. IHTM45001Reduced rate for gifts to charity: introduction and conditions: introduction
  2. IHTM45002Reduced rate for gifts to charity: introduction and conditions: charitable giving condition or 10% test
  3. IHTM45003Reduced rate for gifts to charity: components of the estate: summary
  4. IHTM45004Reduced rate for gifts to charity: components of the estate: survivorship component
  5. IHTM45005Reduced rate for gifts to charity: components of the estate: settled property component
  6. IHTM45006Reduced rate for gifts to charity: components of the estate: reservation of benefit property
  7. IHTM45007Reduced rate for gifts to charity: components of the estate: general component
  8. IHTM45008Reduced rate for gifts to charity: charitable giving condition: charitable legacy worded to meet the 10% test
  9. IHTM45009Reduced rate for gifts to charity: calculating the baseline amount: introduction
  10. IHTM45010Reduced rate for gifts to charity: calculating the baseline amount: estate with a single estate component
  11. IHTM45011Reduced rate for gifts to charity: calculating the baseline amount with a single estate component and lifetime cumulative total
  12. IHTM45012Reduced rate for gifts to charity: calculating the baseline amount: estate with two or more estate components
  13. IHTM45013Reduced rate for gifts to charity: calculating the baseline amount: where the charitable legacy is worded to meet the 10% test
  14. IHTM45030Reduced rate for gifts to charity: the charitable giving condition or 10% test: grossing up
  15. IHTM45031Reduced rate for gifts to charity: the charitable giving condition or 10% test: interaction
  16. IHTM45032Reduced rate for gifts to charity: the charitable giving condition or 10% test: example with two estate components, a lifetime cumulative total and where grossing up and interaction apply
  17. IHTM45033Reduced rate for gifts to charity: abatement: insufficient assets to pay legacies under the Will
  18. IHTM45034Reduced rate for gifts to charity: abatement: caused by grossing up
  19. IHTM45035Reduced rate for gifts to charity: merger of components: aggregate estate contains two components
  20. IHTM45036Reduced rate for gifts to charity: merger of components: aggregate estate contains three components
  21. IHTM45037Reduced rate for gifts to charity: merger of components: where grossing up and interaction apply
  22. IHTM45038Reduced rate for gifts to charity: merger of components: datacapture on COMPASS
  23. IHTM45039Reduced rate for gifts to charity: merger of components: merger following an Instrument of Variation
  24. IHTM45040Reduced rate for gifts to charity: elections: election to opt out
  25. IHTM45041Reduced rate for gifts to charity: elections: procedure
  26. IHTM45042Reduced rate for gifts to charity: elections: who must make the election
  27. IHTM45043Reduced rate for gifts to charity: elections: time limits
  28. IHTM45044Reduced rate for gifts to charity: elections: late claims
  29. IHTM45050Reduced rate for gifts to charity: other issues: where the estate is entitled to Quick Succession Relief
  30. IHTM45051Reduced rate for gifts to charity: other issues: charges arising following the deferral of tax for woodlands or conditional exemption