IHTM06000 - Delivery of accounts - excepted estates, transfers and settlements: contents

Introduction
Excepted estates
Excepted transfers and terminations
Excepted settlements 

Introduction

IHTM06001 Introduction

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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
IHTM06016 Gross values
IHTM06017 Property situated outside the UK.
IHTM06018 specified transfers
IHTM06019 Specified exempt transfers
IHTM06020 Settled property
IHTM06021 Foreign domiciliaries
IHTM06023 What is not an excepted estate
IHTM06024 When the nil rate band may be doubled by a claim to transfer unused nil rate band
IHTM06025 Making a claim to transfer unused nil rate band
IHTM06026 Examples where transferable nil rate band applies
IHTM06027 Restriction of normal expenditure out of income exemption

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
IHTM06048 No grant cases

Non sample cases

IHTM06050 Unreferenced correspondence
IHTM06051 Action by Compliance

Miscellaneous matters

IHTM06060 Record of excepted estates
IHTM06061 Correspondence in connection with other estates
IHTM06062 Marking grants
IHTM06063 No grant cases

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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)
IHTM06113 regulations for transfers and terminations prior to 6th April 2007

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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)

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