Inheritance Tax Manual

Inheritance Tax in HMRC: contents

Communications: contents

Files: contents

How Inheritance Tax is charged: contents

What happens when someone dies?: contents

Delivery of accounts - excepted estates, transfers and settlements: contents

Investigating accounts and principles of valuation: contents

IHT accounts and accountability: contents

Exemptions: contents

Succession: contents

Domicile: contents

Lifetime transfers: contents

Joint property and nominated property: contents

Settled property: contents

Pensions: contents

Stocks and shares: contents

Capital debts due to the estate: contents

Life Policies: contents

Household goods and personal effects: contents

Interest in unadministered estates and QSR: contents

Land and Buildings: contents

Agricultural relief: contents

Business relief and businesses: contents

Calculating the chargeable estate: contents

Foreign property: contents

Liabilities: contents

Enquiry procedures and yield: contents

Liability and payment of tax: contents

Assessing: contents

Progressing files: contents

Loss on sale of land: contents

Loss on sale of shares: contents

Alterations to the devolution of an estate: contents

Penalties: contents

Notices of determination: contents

Clearance certificates: contents

Relevant property trusts: contents

Transferable nil rate band: contents

Pre-owned assets: contents

Reduced rate for charitable gifts: contents

Residence nil rate band: contents