IHTM - Inheritance Tax Manual: Main Contents


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IHTM01000Office structure
IHTM02000Communications
IHTM03000Files
IHTM04000How Inheritance Tax is charged
IHTM05000What happens when someone dies?
IHTM06000Delivery of accounts - excepted estates, transfers and settlements
IHTM07000Initial Processing
IHTM08000Account Amendment Work
IHTM09000Investigating accounts and principles of valuation
IHTM10000IHT accounts and accountability
IHTM11000Exemptions
IHTM12000Succession
IHTM13000Domicile
IHTM14000Lifetime transfers
IHTM15000Joint property and nominated property
IHTM16000Settled Property
IHTM17000Pensions
IHTM18000Stocks and shares
IHTM19000Capital debts due to the estate
IHTM20000Life Policies
IHTM21000Household goods and personal effects
IHTM22000Interest in unadministered estates and QSR
IHTM23000Land and Buildings
IHTM24000Agricultural relief
IHTM25000Business relief and businesses
IHTM26000Calculating the chargeable estate
IHTM27000Foreign property
IHTM28000Liabilities
IHTM29000Enquiry procedures
IHTM30000Liability and payment of tax
IHTM31000Assessing
IHTM32000Progressing files
IHTM33000Loss on sale of land
IHTM34000Loss on sale of shares
IHTM35000Alterations to the devolution of an estate
IHTM36000Penalties
IHTM37000Notices of determination
IHTM38000Debt management
IHTM39000File closure
IHTM40000Clearance certificates
IHTM42000Relevant property trusts
AnnexGuidance Notes on Public Access to Conditionally Exempt Property

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