Below are details of the amendments that were published on 27 February 2009 (see the update index for all updates).
| IHTM10000 onwards | The first part of this
Chapter has been substantially rewritten to take into account the
change from form IHT200 to form IHT400. The rest of the manual,
with the exception of the flowcharts and Chapter 24 has also been
rewritten to reflect this change and changes to the supplementary
Schedules to the Account.
Chapter 24, on Agricultural Relief is in the process of being rewritten. Interim guidance is available on our website. |
| IHTM12122 onwards | This page has been amended to show the change to the statutory legacy payable to a surviving spouse in England and Wales |
| IHTM30352 | This page has been amended to show recent changes to the interest rate on IHT |
| IHTM30186 | This page and others that make references to Certificates of Tax Deposits (CTDs) have been amended to show the change of name and location of the Team who deal with CTDs |
