IHTM31302 - Manual assessment template: the forms


The different manual forms are

FormTypeChargeOther information
IHT301NIOPDeath estatePLCT ( IHTM31413) sub-threshold, no aggregable estate and no reliefs against tax
IHT302IOPDeath estate 
IHT305RatePrincipal (IHTM31471) (discretionary settlements)Calculation of rate (IHTM31472)
IHT306RateProportionate (IHTM31471) (discretionary settlements)Calculation of rate
IHT307NIOP
  • Death estate
  • Failed PETs ( IHTM14512) chargeable in their own right
  • Additional Charges ( IHTM14571)
  • PLCT above threshold, aggregable estate
IHT308NIOP
  • Immediately chargeable transfers ( IHTM04067) at the time they are made
  • Disposals of Heritage Property and Timber ( IHTM31491)
  • Lifetime or half death rates
IHT309IOP
  • As IHT307 and 308
  • Principal
  • Proportionate
  • Use for principal and proportionate charges after the rate is calculated
IHT310NIOP
  • Principal
  • Proportionate
  • Use for principal and proportionate charges after the rate is calculated

Home|Main Contents|Manual Contents

Previous Page|Next Page|Top|Menu