IHTM03011 - IHT files: introduction


There are several different types of file in used for Inheritance Tax cases. The most common kinds are

  • Taxpaying death files (IHTM03021)
  • Non-taxpaying files (IHTM03081) (other non-taxpaying death estates)
  • Lifetime files (IHTM03091) (for transfers that are chargeable when made)
  • Settlement files (IHTM03151) (for relevant property settlements)

Some of these files may also contain sub-files to hold different sorts of papers that relate to the case. And there are some other types of file (IHTM09313), such as Board Papers, that you may come across in your work.