IHTM06000 - Delivery of accounts - excepted estates, transfers and settlements: contents
| Introduction |
| Excepted estates |
| Excepted transfers and terminations |
| Excepted settlements |
Introduction
| IHTM06001 | Introduction |
Excepted estates
Rules about excepted estates
| IHTM06011 | What is an excepted estate? |
| IHTM06012 | Low value estates |
| IHTM06013 | Exempt excepted estates. |
| IHTM06014 | Restriction of spouse or civil partner exemption in Scotland |
| IHTM06015 | Application illustrated by chart |
| IHTM06016 | Gross values |
| IHTM06017 | Property situate outside the UK. |
| IHTM06018 | specified transfers |
| IHTM06019 | Specified exempt transfers |
| IHTM06020 | Settled property |
| IHTM06021 | Foreign domiciliaries |
| IHTM06022 | Foreign domiciliaries flowchart |
| IHTM06023 | What is not an excepted estate |
General procedural matters
| IHTM06031 | Requirement to deliver information |
| IHTM06032 | Accounts from trustees s |
| IHTM06033 | Valuation of assets |
| IHTM06034 | Notifying amendments |
| IHTM06035 | Instruments of Variation and excepted estates |
Monitoring the excepted estate rules
| IHTM06041 | Sample cases |
| IHTM06042 | The prescribed period |
| IHTM06043 | Automatic discharge |
| IHTM06044 | Automatic discharge for trustees |
| IHTM06045 | Selection of sample cases |
| IHTM06046 | Action in compliance group |
| IHTM06047 | Contacting personal representatives outside the prescribed period |
Non sample cases
| IHTM06050 | Unreferenced correspondence |
| IHTM06051 | Cases in Compliance Group |
Miscellaneous matters
| IHTM06060 | Record of excepted estates |
| IHTM06061 | Correspondence in connection with other estates |
| IHTM06062 | Marking grants |
| IHTM06063 | No grant cases |
Excepted transfers and terminations
| IHTM06100 | introduction |
| IHTM06101 | qualifying trusts |
| IHTM06102 | qualifying transactions |
| IHTM06103 | value transferred attributable to cash or quoted shares or securities |
| IHTM06104 | value transferred attributable to property other than cash or quoted shares or securities |
| IHTM06105 | value transferred attributable to insurance linked products |
| IHTM06106 | operation of the regulations with normal expenditure out of income exemption |
| IHTM06107 | where the value transferred on termination of a life interest does not exceed any exemptions that are available. |
| IHTM06108 | statutory clearance |
| IHTM06109 | requirement to deliver an account |
| IHTM06110 | accounts delivered for transfers that qualify as excepted transfers or terminations |
| IHTM06111 | death of the transferor |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| IHTM06113 | regulations for transfers and terminations prior to 6th April 2007 |
Excepted settlements
| IHTM06120 | Introduction |
| IHTM06121 | qualifying occasions of charge |
| IHTM06122 | pilot trusts |
| IHTM06123 | General conditions |
| IHTM06124 | ten year charge |
| IHTM06125 | proportionate charge |
| IHTM06126 | age 18 to 25 settlements |
| IHTM06127 | statutory clearance |
| IHTM06128 | requirement to deliver an account |
| IHTM06129 | accounts delivered for transfers that qualify as excepted transfers or terminations |
| IHTM06130 | death of the transferor |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
