IHTM - Recent changes to this manual
Below are details of the amendments that were published on 10 April 2006 (see the update index for all updates).
| Section | Title and details of update |
| IHTM10523 | Pre-2003 IHT 100 Part 5A |
| IHTM18131 to IHTM18301 | The entire 'unquoted
shares' guidance in Section 18 has been updated (several pages
moved or deleted) to reflect:
- computerised Val70 procedures - condensed Val70 (settlements) guidance - use of Compass and email for updates - agreed teamworking with SV - cessation of Val71 procedure |
| IHTM30181 | Payment Methods: payment by cheque |
| IHTM30183 | Payment by National Savings |
| IHTM30505 | Remission process - updated to reflect re-routing of the Enf 12 |
| IHTM30507 | Remission process - updated to reflect re-routing of the Enf 12 |
| IHTM30508 | Remission process - updated to reflect re-routing of the Enf 12 |
| IHTM30551 | Remission process - updated to reflect re-routing of the Enf 12 |
| IHTM35060 | Instruments of Variation, revised requirements following the introduction of Stamp Duty Land Tax |
| IHTM35100 | Instruments of Variation, compromising claims under IPFDA 1975, additional guidance |
| IHTM36023 | Penalties for late delivery of inheritance tax accounts |
| IHTM38493 | Updated authorisation limits for remissions in Debt Management Group |
| IHTM42000 | Section 42: Discretionary Trusts is a new section added to the IHT Manual. This section includes guidance on how relevant property is charged for IHT, information about how to identify discretionary powers in a trust plus other operational information relevant to discretionary trusts and special trusts |
| IHTM42900 | Within section 42, but forming its own subsidiary area is the new Employee Benefit Trusts guidance. This section includes technical and operational guidance on identifying EBTs and how they are brought into the IHT charging regimes |
| Annex | Guidance notes on public access. Addresses changed |
