IHTM11000 - Exemptions: contents
Introduction
Groups of exempt transfers
General procedure
Spouse or civil partner exemption
Gifts to charities and registered clubs
Gifts to political parties
Gifts to registered housing associations
Gifts for National Purposes
Exemptions
Killed in war exemption
Introduction
Top of page
Groups of exempt transfers
Top of page
General procedure
| IHTM11021 |
Handling a claim for exemption |
| IHTM11022 |
Basic requirements for exemption |
| IHTM11023 |
Situations where the exemption can be accepted without investigation |
| IHTM11024 |
Calculations |
| IHTM11025 |
Claims against the deceased's estate (England and Wales) |
| IHTM11026 |
Restriction of exemption where the beneficiary settles a claim against the deceased's estate from their own resources (England and Wales) |
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Spouse or civil partner exemption
General procedure for death transfers
| IHTM11041 |
Initial steps |
| IHTM11042 |
Special points to look out for |
| IHTM11043 |
Reviewing cases where the spouse or civil partner is the sole absolute beneficiary |
| IHTM11044 |
Reviewing cases where the spouse or civil partner is not the only beneficiary |
| IHTM11045 |
What to do where the spouse or civil partner does not take an absolute benefit |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| IHTM11047 |
Review of non-taxpaying estates |
| IHTM11048 |
What to do where the exemption has not been claimed |
| IHTM11049 |
Changes to the devolution of property after the death |
Settled property
| IHTM11061 |
Exemption where the transferor creates an interest in possession for their spouse or civil partner |
| IHTM11062 |
What happens when an interest in possession devolves to the spouse or civil partner |
| IHTM11063 |
Exclusion from exemption in connection with a reversionary interest |
| IHTM11064 |
What to do where the surviving spouse or civil partner opts for a capital sum instead of a life interest under the intestacy rules |
Annuity to spouse or civil partner
| IHTM11071 |
Introduction |
| IHTM11072 |
Annuity payable out of the income of the estate |
| IHTM11073 |
Property charged with or appropriated for payment |
| IHTM11074 |
Annuity to be purchased |
| IHTM11075 |
Annuity secured by personal covenant |
| IHTM11076 |
Annuity payable by the surviving partners of a business |
| IHTM11077 |
Annuities of variable amounts |
Exceptions where the exemption does not apply
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Gifts to charities and registered clubs
General outline
Procedure
| IHTM11123 |
Checking the exemption |
| IHTM11124 |
Straightforward gifts and acceptable bequests |
| IHTM11125 |
Referrals to Technical |
| IHTM11126 |
Identifying the beneficiary |
| IHTM11127 |
Examples of gifts where the beneficiary is not a charity |
| IHTM11128 |
Beneficiaries outside the UK |
| IHTM11129 |
Selection trusts |
| IHTM11130 |
Newly created charities |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| IHTM11132 |
The Charities Aid Foundation |
| IHTM11133 |
Special situations |
| IHTM11134 |
Types of gift where it is doubtful exemption will apply |
| IHTM11135 |
Categories of gift accepted as exempt in limited circumstances |
| IHTM11136 |
HMRC Charities database |
| IHTM11137 |
The Charity Commission and other databases |
| IHTM11138 |
Exemption not deducted |
| IHTM11139 |
Household and personal goods donated to charity (Form IHT408) |
Community Amateur Sports Clubs (CASCs)
| IHTM11140 |
Meaning of Community Amateur Sports Clubs (CASCs) and 'registered club' |
| IHTM11141 |
The location condition |
| IHTM11142 |
The management condition |
Settled property
| IHTM11161 |
Background |
| IHTM11162 |
Purchase of a reversionary interest from a charity (anti-avoidance) |
| IHTM11163 |
Purchase of a reversionary interest by a charity between April 1976 and April 1978 (anti-avoidance) |
| IHTM11164 |
Purchase of a reversionary interest by a charity after 12 April 1978 (anti-avoidance) |
Exclusions from exemption
| IHTM11171 |
Introduction |
| IHTM11172 |
Gifts not limited to charitable and other exempt purposes |
| IHTM11173 |
Defeasible gifts |
| IHTM11174 |
Postponed gifts |
| IHTM11175 |
Conditional gifts |
| IHTM11176 |
Gift less than donor's whole interest or for a limited period |
| IHTM11177 |
Interest reserved or created - land or buildings |
| IHTM11178 |
Interest reserved or created - property other than land |
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Gifts to political parties
Top of page
Gifts to registered housing associations
Top of page
Gifts for National Purposes
Top of page
Exemptions
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Killed in war exemption
Procedure
Types of certificate
| IHTM11301 |
Deaths of currently serving persons |
| IHTM11302 |
Deaths of persons not currently serving |
Categories of service entitled to exemption
Estate Duty KIW exemptions for settled property
