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.