Follow the links below to access the HM Revenue & Customs (HMRC) manuals and other reference material you might need when handling your clients' Inheritance Tax.
On this page:
Trusts, Settlements and Estates Manual
Shares and Assets Valuation Manual
Grossing, Interaction and Abatement - a brief guide
Inheritance Tax clearance service for business owners
IHT press release - Wartime compensation payments (PDF 18K)
Inheritance Tax Act 1984 Chapter 51 (Opens new window)
How to calculate Inheritance Tax
Income Tax and pre-owned assets