IHTM - Recent changes to this Manual


Below are details of the amendments that were published on 23 November 2006 (see the update index for all updates).

SectionTitle and details of update
IHTM16022Revised treatment of Interest on Possession
IHTM16023IHT 100 update in relation to PETs following FA 2006
IHTM16025Update in relation to PETs following FA 2006
IHTM16030Updated link
IHTM16060Trusts following FA 2006
IHTM16061New Trust Definitions following FA 2006
IHTM16062Updated Interest in Possession following FA 2006
IHTM16063Revised treatment of Interest in Possession
IHTM16065Note on qualifying Interests in Possession
IHTM16068Revised instructions on Bare Trusts
IHTM16082Update on Lifetime Transfers
IHTM16083Update on qualifying Interests in Possession
IHTM16091As above
IHTM16092Treatment of terminations of qualifying Interests in Possession
IHTM16093Update on qualifying Interests in Possession
IHTM16101As above
IHTM16121Update on qualifying reversionary interests
IHTM16122As above
IHTM16123Update on reversionary interests
IHTM16131Revised instructions on rights of residence
IHTM16138Revised instructions on rights of residence
IHTM16151Revised re qualifying Interests in Possession
IHTM16162Revised instructions relating to excluded foreign property
IHTM16241Update on qualifying Interests in Possession
IHTM16260As above
IHTM20202Revised instructions for 22 March 2006 life insurance policies
IHTM20331Revised instructions for PETs and policies
IHTM30181Payment methods: Payment by cheque. Removal of CT Belfast Cashier, Edinburgh Cashier and Bush House details
IHTM30182Payment methods: Payment by electronic transfer. Removal of Northern Ireland and Scotland bank details
IHTM30511Remissions – how to assess on Compass
IHTM31021Assessment principles: IHT4. Compass to print Form IHT4 as part of the IHT calculation
IHTM31192Reiteration of the use of the adjustment box on Compass
IHTM31210Assessing: issuing assessments. Revised procedure for issuing calculations
IHTM35181Revised instructions for distributions and S.144
IHTM35182Revised instructions for S.144
IHTM42088Revised definitions for relevant property
IHTM42161Revised definitions for relevant property and qualifying interests
IHTM42221Updated instructions for settlement dates
IHTM42227Updated instructions on application of S.144
IHTM42720Revised instructionsfor excluded property trusts
IHTM42801Updated definitions of trusts
IHTM42805Revised instructions for ‘trusts for disabled persons
IHTM42807New instructions for A&M trusts
IHTM42808New instructions for A&M trusts post FA 2006
IHTM42810Revised instructions for policies in trust
IHTM42815New instructions for ‘Trusts for bereaved minors’
IHTM42816New instructions for ’Age 18-to-25 trusts’