IHTM11000 - Exemptions: contents
Introduction
| IHTM11001 | Introduction |
Groups of exempt transfers
| IHTM11011 | Introduction |
| IHTM11012 | Lifetime and death transfers |
| IHTM11013 | Quantifying the exemption |
| IHTM11014 | Transfers of Heritage property |
| IHTM11015 | Death only transfers |
General procedure
| IHTM11021 | Handling a claim for exemption |
| IHTM11022 | Basic requirements for exemption |
| IHTM11023 | Situations where the exemption can be accepted without investigation |
| IHTM11024 | Calculations |
| IHTM11025 | Claims against the deceased's estate (England and Wales) |
| IHTM11026 | Restriction of exemption where the beneficiary settles a claim against the deceased's estate from their own resources (England and Wales) * |
Spouse or civil partner exemption
| IHTM11031 | Introduction |
| IHTM11032 | Definition of 'spouse' or 'civil partner' |
| IHTM11033 | Spouse or civil partner domiciled outside UK |
General procedure for death transfers
| IHTM11041 | Initial steps |
| IHTM11042 | Special points to look out for |
| IHTM11043 | Reviewing cases where the spouse or civil partner is the sole absolute beneficiary |
| IHTM11044 | Reviewing cases where the spouse or civil partner is not the only beneficiary |
| IHTM11045 | What to do where the spouse or civil partner does not take an absolute benefit |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| IHTM11047 | Review of non-taxpaying estates |
| IHTM11048 | What to do where the exemption has not been claimed |
| IHTM11049 | Changes to the devolution of property after the death |
Settled property
| IHTM11061 | Exemption where the transferor creates an interest in possession for their spouse or civil partner |
| IHTM11062 | What happens when a person disposes of an interest in possession in favour of their spouse or civil partner |
| IHTM11063 | Exclusion from exemption in connection with a reversionary interest |
| IHTM11064 | What to do where the surviving spouse or civil partner opts for a capital sum instead of a life interest under the intestacy rules |
Annuity to spouse or civil partner
| IHTM11071 | Introduction |
| IHTM11072 | Annuity payable out of the income of the estate |
| IHTM11073 | Property charged with or appropriated for payment |
| IHTM11074 | Annuity to be purchased |
| IHTM11075 | Annuity secured by personal covenant |
| IHTM11076 | Annuity payable by the surviving partners of a business |
| IHTM11077 | Annuities of variable amounts |
Exceptions where the spouse or civil partner exemption does not apply
| IHTM11091 | Introduction |
| IHTM11092 | Postponed gifts |
| IHTM11093 | Conditional gifts |
| IHTM11094 | Payments under I(PFD)A Orders |
| IHTM11095 | Acquisition of a reversion |
Charity exemption
| IHTM11101 | Introduction |
General outline
| IHTM11111 | Requirements for exemption |
| IHTM11112 | Meaning of 'charity' and 'charitable' |
| IHTM11113 | 'Charitable status' and date for determining status |
| IHTM11114 | Quantifying the exemption |
Procedure
| IHTM11121 | chart - internal procedure for deciding whether charity exemption is due |
| IHTM11123 | Checking the exemption |
| IHTM11124 | Straightforward gifts and acceptable bequests |
| IHTM11125 | Referrals to TG |
| IHTM11126 | Identifying the beneficiary |
| IHTM11127 | Examples of gifts where the beneficiary is not a charity |
| IHTM11128 | Beneficiaries outside the UK |
| IHTM11129 | Selection trusts |
| IHTM11130 | Newly created charities |
| IHTM11131 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| IHTM11132 | The Charities Aid Foundation |
| IHTM11133 | Special situations |
| IHTM11134 | Types of gift where it is doubtful exemption will apply |
| IHTM11135 | Categories of gift accepted as exempt in limited circumstances |
| IHTM11136 | HMRC Charities database |
| IHTM11137 | The Internet databases |
| IHTM11138 | Exemption not claimed |
| IHTM11139 | Community Amateur Sports Clubs (CASCs) |
Settled property
| IHTM11161 | Background |
| IHTM11162 | Acquisition of a reversionary interest from a charity |
| IHTM11163 | Purchase of a reversionary interest by a charity between April 1976 and April 1978 |
| IHTM11164 | Purchase of a reversionary interest by a charity after 12 April 1978 |
Exclusions from exemption
| IHTM11171 | Introduction |
| IHTM11172 | Gifts not limited to charitable and other exempt purposes |
| IHTM11173 | Defeasible gifts |
| IHTM11174 | Postponed gifts |
| IHTM11175 | Conditional gifts |
| IHTM11176 | Gift less than donor's whole interest or for a limited period |
| IHTM11177 | Interest reserved or created - land or buildings |
| IHTM11178 | Interest reserved or created - property other than land |
Gifts to political parties
| IHTM11191 | Introduction |
| IHTM11192 | Quantifying the exemption |
| IHTM11193 | Requirements for exemption |
| IHTM11194 | Gifts to the Conservative party |
| IHTM11195 | Gifts to the Liberal Democrats |
| IHTM11196 | Requirements for a qualifying political party |
| IHTM11197 | Qualifying political parties under the general election on 9 June 1983 |
| IHTM11198 | Qualifying political parties under the general election on 12 June 1987 |
| IHTM11199 | Qualifying political parties under the general election on 9 April 1992 and subsequent general elections |
Gifts to registered housing associations
| IHTM11211 | Summary |
| IHTM11212 | Registered social landlords (RSLs) |
Gifts for National Purposes
| IHTM11221 | Introduction |
| IHTM11222 | Procedure |
| IHTM11223 | Qualifications specific to the exemption |
| IHTM11224 | Qualifying Bodies |
| IHTM11225 | Local authority |
| IHTM11226 | Government department |
| IHTM11227 | A health service body |
Exemptions
| IHTM11240 | Gifts for public benefit |
| IHTM11250 | Maintenance funds |
| IHTM11260 | Conditional exemption |
| IHTM11270 | Diplomatic and consular immunity |
Killed in war exemption
| IHTM11281 | Summary |
| IHTM11282 | Extent of the exemption |
Procedure
| IHTM11291 | Application for exemption |
| IHTM11292 | What to do on receipt of a certificate |
| IHTM11293 | Referral of certain certificates |
Types of certificate
| IHTM11301 | Deaths of currently serving persons |
| IHTM11302 | Deaths of persons not currently serving |
Categories of service entitled to exemption
| IHTM11311 | General |
| IHTM11312 | Position prior to Armed Forces Act 1981 |
| IHTM11313 | Police Service of Northern Ireland |
| IHTM11314 | Civilian deaths |
Estate Duty KIW exemptions for settled property
| IHTM11321 | Surviving spouse exemption |
| IHTM11322 | Extra statutory concession F13 |
