| Introduction |
| Liability |
| General payment rule |
| Due date for payment |
| Tax payable on taking out of grant |
| Instalment option |
| Interest |
| Adjustment of tax paid |
| Remissions |
| IHTM30001 | Introduction |
| IHTM30011 | Introduction |
| IHTM30021 | The persons liable |
| IHTM30022 | Other unsettled property (except GWRs) |
| IHTM30023 | Settled property in which deceased had an interest in possession |
| IHTM30024 | Succession in Scotland |
| IHTM30025 | Interests under Superannuation Schemes |
| IHTM30026 | Priorities |
| IHTM30031 | Personal representatives |
| IHTM30032 | Extent of a personal representative's liability |
| IHTM30033 | Nature of a personal representative's liability |
| IHTM30034 | Trustees |
| IHTM30035 | Persons liable under S200(1)(c) |
| IHTM30036 | Persons excluded |
| IHTM30037 | Property settled before the death |
| IHTM30038 | Particular situations |
| IHTM30039 | Policies effected by a person who dies domiciled outside the UK * |
| IHTM30041 | Persons liable |
| IHTM30042 | Priorities |
| IHTM30043 | Recourse to transferor's personal representatives |
| IHTM30044 | Practice relating to personal representatives |
| IHTM30051 | Transferee |
| IHTM30052 | Persons liable under S199(1)(c) |
| IHTM30053 | Persons excluded |
| IHTM30054 | Objects of a discretionary trust |
| IHTM30061 | Introduction |
| IHTM30062 | Persons liable |
| IHTM30071 | Transferor |
| IHTM30072 | Extent of liability of persons secondarily liable |
| IHTM30073 | Spouse or civil partner of transferor |
| IHTM30074 | Limitation on spouse's or civil partner's liability |
| IHTM30081 | Introduction |
| IHTM30082 | Persons liable when treated as a PET |
| IHTM30083 | Persons liable when treated as part of death estate |
| IHTM30084 | Definition and extent of liability |
| IHTM30091 | Persons liable |
| IHTM30101 | Trustees |
| IHTM30102 | Persons other than trustees |
| IHTM30103 | Beneficiaries |
| IHTM30104 | Recipients of benefit |
| IHTM30111 | Definitions |
| IHTM30112 | Limitations on settlor's liability |
| IHTM30113 | PETs |
| IHTM30114 | Death charge on lifetime transfers chargeable when made |
| IHTM30115 | Settlement made before 11 December 1974 |
| IHTM30121 | Heritage property |
| IHTM30122 | Discretionary trust charges and heritage property |
| IHTM30123 | Woodlands |
| IHTM30124 | Transfers by a close company |
| IHTM30140 | General payment rule |
| IHTM30151 | Death transfers |
| IHTM30152 | Other charges arising on death |
| IHTM30153 | Lifetime transfers chargeable when made |
| IHTM30154 | Discretionary trusts |
| IHTM30155 | Conditionally exempt property |
| IHTM30156 | Woodlands |
| IHTM30157 | Payment before due date |
| IHTM30158 | Request to pay in advance |
| IHTM30159 | Postponing payment |
| IHTM30171 | Inheritance Tax rates |
| IHTM30172 | Non-instalment option property |
| IHTM30181 | Payment by cheque |
| IHTM30182 | Payment by electronic transfer |
| IHTM30183 | Payment by National Savings or government stock |
| IHTM30184 | Payment by IHT Direct Payment Scheme |
| IHTM30185 | Payment by transfer of land or chattels |
| IHTM30186 | Payment by Certificates of Tax Deposit |
| IHTM30187 | Payment out of tax repayments |
| IHTM30191 | Introduction |
| IHTM30201 | When instalments are payable |
| IHTM30202 | Election |
| IHTM30203 | Request to elect for instalments after tax paid in one sum |
| IHTM30204 | Option where additional tax payable |
| IHTM30211 | Introduction |
| IHTM30212 | Categories of qualifying property |
| IHTM30213 | Land |
| IHTM30214 | Businesses and interests in businesses |
| IHTM30215 | Shares and securities |
| IHTM30216 | Meaning of 'unquoted' for instalments |
| IHTM30217 | Control holdings of shares and securities |
| IHTM30218 | Unquoted shares - undue hardship |
| IHTM30219 | Unquoted shares- 20% tax test |
| IHTM30220 | Unquoted shares - £20,000 value and 10% nominal value test |
| IHTM30231 | Deaths before 17 March 1987 |
| IHTM30241 | The conditions |
| IHTM30242 | Unquoted shares |
| IHTM30243 | Settled property |
| IHTM30244 | The transferee |
| IHTM30251 | Land |
| IHTM30252 | Businesses and interest in businesses |
| IHTM30253 | Control holdings |
| IHTM30254 | Unquoted shares or securities - undue hardship |
| IHTM30255 | Unquoted shares or securities - 20% tax test |
| IHTM30256 | Unquoted shares - £20,000 value and 10% nominal value |
| IHTM30261 | Introduction |
| IHTM30262 | Tax immediately payable |
| IHTM30263 | Additional tax payable on death of transferor |
| IHTM30264 | Previous legislation and lifetime transfers |
| IHTM30265 | Qualifying property |
| IHTM30271 | Deceased's residence |
| IHTM30272 | Other qualifying property |
| IHTM30281 | Introduction |
| IHTM30282 | Cesser a PET |
| IHTM30283 | Cesser taxable when made |
| IHTM30290 | Discretionary trusts |
| IHTM30300 | Woodlands |
| IHTM30311 | Introduction |
| IHTM30312 | Lifetime transfers |
| IHTM30313 | Death estate |
| IHTM30321 | Introduction |
| IHTM30322 | Meaning of 'sold' |
| IHTM30323 | Underwriting interests |
| IHTM30324 | Chargeable transfers otherwise than on death |
| IHTM30341 | Introduction |
| IHTM30351 | Background |
| IHTM30352 | The rates |
| IHTM30353 | The higher and lower rates before 16 December 1986 |
| IHTM30361 | General rule |
| IHTM30362 | Instalments without interest relief |
| IHTM30363 | Instalments with interest relief |
| IHTM30371 | Inheritance (Provision for Family & Dependants) Act 1975 |
| IHTM30372 | Voidable transfers |
| IHTM30373 | Property accepted in satisfaction of tax |
| IHTM30374 | Scotland - legitim |
| IHTM30375 | Settled property - sales and mortgages of reversionary interests |
| IHTM30401 | Underpayments |
| IHTM30402 | Repayments |
| IHTM30411 | Introduction |
| IHTM30412 | Procedure |
| IHTM30421 | Introduction |
| IHTM30431 | Bars to reopening value |
| IHTM30432 | Changed circumstances |
| IHTM30433 | Unquoted shares |
| IHTM30434 | Land and buildings |
| IHTM30435 | Decrease requested |
| IHTM30441 | General rules |
| IHTM30442 | Agreements |
| IHTM30443 | Valuation Office Agency |
| IHTM30444 | Shares and Assets Valuation |
| IHTM30445 | Effect of a sale |
| IHTM30451 | Scope of IHTA84/S255 |
| IHTM30452 | HMRC law |
| IHTM30453 | Disputed cases |
| IHTM30454 | Payment & acceptance of tax |
| IHTM30455 | Delay by HMRC |
| IHTM30456 | Instalment cases |
| IHTM30457 | Amendments after the change of practice |
| IHTM30461 | Statutory provisions |
| IHTM30462 | Six year rule |
| IHTM30463 | Provisional calculations |
| IHTM30464 | Property in the hands of purchasers |
| IHTM30501 | Introduction |
| IHTM30502 | Distinction between remissions & irrecoverable assessments |
| IHTM30503 | When a claim may be discharged |
| IHTM30504 | Discharging claims |
| IHTM30505 | Payment of tax discharged |
| IHTM30506 | Form Enf 12 |
| IHTM30507 | Completion of form Enf 12 |
| IHTM30508 | Classes of remission |
| IHTM30509 | Amount discharged |
| IHTM30510 | Applications for remission |
| IHTM30511 | Assessments |
| IHTM30521 | Introduction |
| IHTM30522 | Delay cases (Code of Practice) |
| IHTM30523 | Procedure in delay cases |
| IHTM30524 | Guidelines in delay cases |
| IHTM30525 | Monetary limits for Code of Practice cases |
| IHTM30531 | Points of law |
| IHTM30532 | Unenforceable claims |
| IHTM30533 | Assessments |
| IHTM30534 | Reference to Debt Management & Banking |
| IHTM30535 | Compass procedures |
| IHTM30541 | When the instruction applies |
| IHTM30542 | Procedure |
| IHTM30543 | Certificate issued in error |
| IHTM30544 | Listing errors |
| IHTM30551 | Over-repayments to be reported |
| IHTM30552 | Repayment of deposits |
| IHTM30553 | Recovery procedures |
| IHTM30554 | Interest supplement |
