What’s new
20 June
Draft Guidance on transfers of unused
nil rate bands has been published
Draft guidance on transfers of unused nil rate bands has been published.
This guidance will be incorporated into the Inheritance Tax manual in due
course.
11 June 2008
New amendments to the IHT Manual have recently been published.
01 May 2008
The clearances service has been extended for a trial period to business owners in relation to Inheritance tax business property relief and new guidance on IHT clearance for business owners has been published today
22 April 2008
IHT & Trusts Newsletter April
08
The April edition of the IHT & Trusts Customer Newsletter is now available
online.
15 April 2008
Guaranteed Annuity Calculator (PDF 104K)
The guaranteed annuity calculator has been updated to reflect the change
in basic rate income tax from 6/4/08.
06 March 2008
Draft guidance on excepted transfers and
settlements (PDF 62K)
Draft guidance on excepted transfers and settlements has been published.
This guidance will be incorporated into the Inheritance Tax manual in due
course.
18 December 2007
IHT & Trusts Newsletter December
2007
The December edition of the IHT & Trusts Customer Newsletter is now
available online.
13 November 2007
IHT216 (PDF161K)
The new form to claim a transfer of unused Inheritance Tax nil rate band
has been amended. The updated version is available to download.
30 October
Following the Chancellor’s Pre-budget report announcement about transferable nil rate bands between spouses and civil partners, we have published the nil rate band tables for Estate Duty, Capital Transfer Tax and Inheritance tax from 16 August 1914 to the present date.
9 October 2007
The Chancellor of the Exchequer announced in his Pre-Budget Report that for deaths on or after 9 October 2007 it will be possible for spouses and civil partners to transfer their unused inheritance tax nil rate band allowances.
- Transfer of unused nil rate bands - guidance and examples (updated 23 October 2007) (PDF 62K)
- Transfer of unused nil rate bands - Frequently Asked Questions (updated 23 October 2007) (PDF 62K)
17 September 2007
On 5 November 2007 we will be changing the process for making the initial payment of Inheritance Tax where the payment is made by cheque, or by the Direct Payment Scheme. More information on payments by cheque, or by the Direct Payment Scheme (PDF 37K)
