CG/APP4 - Inheritance Tax
Guidance on Inheritance Tax can be found in the IHT Manual on
the HMRC Capital Taxes website.
HMRC Capital Taxes are responsible for the operational,
technical & policy work on Inheritance Tax & its
predecessors, Capital Transfer Tax & Estate Duty.
Contact the Probate & IHT Helpline on 0845 30 20 900
The following leaflets and other guidance is also available:
-
| CIL | Customer Information Leaflet |
| RI55 | Tax Bulletin, November 93, Issue 9 |
| Help Sheet IR294 | Trusts and Capital Gains Tax |
| Help Sheet IR295 | Relief for Gifts and Similar Transactions |
The HMRC website www.hmrc.gov.uk contains all these leaflets
and more information particularly about Trusts.
The HMRC website www.hmrc.gov.uk/cto/iht.htm gives further
information on Inheritance Tax. A ‘Customer Guide’ can
be found by clicking on the first entry in the final bulleted list
– ‘Customer Guide to Inheritance Tax’.
