IHTM - Recent changes to this Manual
Below are details of the amendments that were published on 11 January 2006 (see the update index for all updates).
| Section | Title and details of the update |
| The Civil Partnership Act 2004 came into effect on 5 December 2005. Broadly, it enable same-sex couples who have entered into a registered civil partnership to enjoy similar rights to those enjoyed by married persons. The legislation has led to a significant number of changes in the manual, too numerous to be listed or hyperlinked here. If you are dealing with a case involving civil partners, please consider all relevant instructions | |
| IHTM02271 | Update to the pages on customer service standards |
| IHTM03298 | Revised registry instructions for dealing with connectors |
| IHTM05055 | Slightly amended procedures for certification of form D18 |
| IHTM08142 | Link to correspondence on closed cases |
| IHTM10503 | Requirement for delivery of IHT100 - additional guidance |
| IHTM10504 | Requirement for delivery of IHT100 - additional guidance |
| IHTM10505 | Requirement for delivery of IHT100 - additional guidance |
| IHTM12125 | Amendments made to the order of distributions on intestacy |
| IHTM12126 | Revised guidance for bona vacantia situations in England and Wales |
| IHTM12176 | Revised guidance for bona vacantia situations in Northern Ireland |
| IHTM19080 | Minor amendment to instruction to refer to BAO loans due to deceased returned at less than face value |
| IHTM24044 | Agricultural property: broiler houses used for the intensive rearing of chickens - Special Commissioners decision in Williams |
| IHTM26124 | To clarify the grossing up position where (additional) legacies are given by a surviving spouse under a variation accepted as within IHTA 1984 s142 |
| IHTM26133 | As above |
| IHTM29105 | Penalty enquiries - revised procedure for recording on the Enquiry Reporting System |
| IHTM29124 | ERS yield screen - revised procedure |
| IHTM29125 | ERS yield screen - revised procedure |
| IHTM30038 | Guidance on liability for tax in bona vacantia situations |
| IHTM31002 | Assessing - extraction of data for statistical purposes |
| IHTM31101 | Compass recording - changes in procedure |
| IHTM31135 | Compass recording - changes in procedure |
| IHTM31644 | Slight amendment re introduction of the 'calculate' button on the Electronic Sect 6 |
| IHTM32220 | Statutory charging section amended |
| IHTM36031 | Revised procedures for taking penalties on late death accounts - flowchart |
| IHTM36141 | Investigating incorrect accounts, information or documents - revised flowchart |
| IHTM36033 | Revised procedures for identifying late accounts |
| IHTM36034 | Penalties on late accounts - revised procedures in CG & TSG |
| IHTM36041 | Revised procedure for issuing the penalty request letter |
| IHTM36042 | The new standard penalty letter |
| IHTM36053 | Penalties on late accounts - revised procedures for settling the penalty enquiry |
| IHTM36142 | Investigating incorrect accounts - revised instruction to Compliance Group |
| IHTM36211 | Calculating the penalty - revised guidance |
| IHTM36268 | Settling the penalty - revised administrative procedures |
| IHTM36371 | Recording penalties - revised procedures |
| IHTM36372 | Recording penalties - where to find the database |
| IHTM36373 | Recording penalties - revised procedures for creating a penalty record on COMPASS |
| IHTM36374 | Recording penalties - revised procedure |
| IHTM36375 | Recording penalties - revised procedure |
| IHTM36376 | Recording penalties - revised procedure |
| IHTM36377 | Recording penalties - revised procedure |
| IHTM39061 | Introduction to dealing with correspondence on closed files both with and without the file |
| IHTM39062 | How the correspondence on all closed cases is sifted in TSG. This includes deciding whether the file is needed or not |
| IHTM39063 | How to deal with the different types of correspondence on closed file |
| IHTM39064 | Standard compass notes for correspondence on closed cases dealt with without the file |
| IHTM39072 | Retention and destruction of correspondence on closed cases dealt with without the file |
| IHTM40032 | Who is responsible for dealing with clearance certificates received on closed cases |
