IHTM26126 - Step 4 - grossing up: other property which bears its own tax

The following other property taxable on the death bears its own tax

• joint property (IHTM15011) passing by survivorship (IHTM15081)
• nominated property (IHTM15101)
• property taxable as a gift with reservation (GWR) (IHTM14025) under FA86/S102 (3), and
• any other property which does not vest in the deceased’s personal representatives (IHTM05012)