IHTM - Recent changes to this Manual

Below are details of the amendments that were published on 19 October 2005.

SectionTitle and details of the update
IHTM01011Revised Office structure
IHTM01012Revised Office structure
IHTM01080Revised Office structure
IHTM01081Procedures for seeking advise from Technical Group
IHTM08058Revised instructions for moving instalment cases
IHTM08121Penalties - changes to referral criteria
IHTM08173Change of contact name
IHTM10270Compensation payments under the NHS Health Care scheme
IHTM14011Additional cross references added to clarify changing provisions on termination of a life interest during the tenants lifetime
IHTM20427Misleading example deleted
IHTM22022Spelling mistake corrected and public access, previously denied in error, now permitted
IHTM23242Revised targets for the Valuation Office Agency
IHTM24033Corrected spelling
IHTM25141Clarification of the availability of business relief on settled land etc.
IHTM25152Expanded definition of "Property consisting of a business"
IHTM25154Settled property/partnerships/Finch - further guidance
IHTM25242Amendment to show s.104(1)(e) applies to lifetime transfers only
IHTM25243Clarification of the scope of s.105(1)(e)
IHTM30171Increased threshold from 6 April 2005
IHTM30352Interest rate change from 6 September 2005
IHTM30551Revised procedure for notifying repayments made in error
IHTM31602Revised chart to reflect new Sect 6 procedure
IHTM31641Repayment form Sect 6 - hand written amendments no longer acceptable
IHTM31649Slight amendment to Sect 6 procedure
IHTM31700Slight amendment to Sect 6 procedure
IHTM32087Procedure for referring 4 year old cases
IHTM36023Penalties - FA 2004 changes
IHTM36082Penalties - FA 2004 changes
IHTM36091Penalties - FA 2004 changes
IHTM36092Penalties - FA 2004 changes
IHTM36103Penalties - FA 2004 changes
IHTM36104Penalties - FA 2004 changes
IHTM36171Penalties - misprint corrected
IHTM36174Penalties - FA 2004 changes
IHTM36176Penalties - amendment to culpable tax calculation (previously mathematically incorrect
IHTM36203Penalties - gravity amendment, missing range inserted
IHTM36403Penalties - amended Human Rights paragraph
IHTM39011Revised procedures for dealing with future claims on woodland
IHTM39016Revised procedures for dealing with future claims on woodland
IHTM39017Revised procedures for dealing with future claims on woodland
IHTM39018Revised procedures for dealing with future claims on woodland
IHTM39025Revised procedures for dealing with future claims on woodland
IHTM39048Revised instructions for closing files with instalments outstanding