IHTM - Inheritance Tax Manual: main contents
Updates to this Guidance | Search this Manual
| IHTM01000 | Office structure |
| 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 |
| IHTM07000 | Initial Processing |
| IHTM08000 | Account Amendment Work |
| 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 goods and personal effects |
| 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 |
| IHTM38000 | Debt management - this guidance will be moving soon |
| IHTM39000 | File closure |
| IHTM40000 | Clearance certificates |
| IHTM42000 | Relevant property trusts |
| IHTM43000 | Transferable nil rate band |
| IHTM44000 | Pre-owned assets |
| IHTM45000 | Reduced rate for charitable gifts |
