Land charges consist of those interests in land that are set out
in the Land Charges Act (LCA) 1972 (which replaced LCA 1925). Only
interests that appear specifically on the list in the Act are
capable of registration as land charges. Such interests are
protected by registration on the Land Charges Register, held on
computer in Plymouth.
Land charges are divided into six classes (A to F) and
certain of those classes are subdivided. The relevant charge for
IHT is class D (I).
The HMRC land charge is registered against the name of the
estate owner, not the property (s.3 LCA 1972).
