IHTM10632 - IHT 101: chargeable event (reliefs and exemptions claimed)
Reliefs and exemptions are claimed on page 3 of the IHT 101. The exemptions that may be claimed for dispositions by the trustees to or for
- charities (IHTM11101)
- political parties (IHTM11191)
- housing associations (IHTM11211)
- national purposes (IHTM11221)
- the purposes of maintaining, heritage and other historic property (IHTM11014)
- employee trusts (IHTM42806)
- The following reliefs may also be claimed
- agricultural relief (IHTM24001)
- business relief (IHTM25131)
This box will also include any deductions for excluded property (IHTM04251).
You need to consider whether the exemption or relief is properly due.