Inheritance Tax Manual

IHTM27000 - Foreign property: contents

Introduction

1. IHTM27001

   Introduction

Valuation of assets

1. IHTM27023

   Valuation Assets: Unlisted foreign shares
2. IHTM27031

   Valuation Assets: Valuation of foreign bank accounts, debts, household and personal goods
3. IHTM27032

   Valuation Assets: Deduction of foreign debts
4. IHTM27042

   Valuation Assets: Loss on sale of foreign land
5. IHTM27043

   Valuation Assets: Fall in value relief on foreign land or buildings
6. IHTM27050

   Valuation Assets: Deduction for administration of non-UK assets
7. IHTM27052

   Valuation Assets: Claims for compensation
8. IHTM27053

   Valuation Assets: Foreign rulers and sovereign immunity
9. IHTM27054

   Valuation of assets: usufruct

Blocked Assets

1. IHTM27060

   Blocked Assets

Locality of assets (situs)

1. IHTM27071

   Locality of assets (situs): Introduction
2. IHTM27072

   Locality of assets (situs): Unadministered estates
3. IHTM27073

   Locality of assets (situs): Ships
4. IHTM27074

   Locality of assets (situs): Land and interests in land
5. IHTM27075

   Locality of assets (situs): Household and personal goods
6. IHTM27076

   Locality of assets (situs): Bearer securities
7. IHTM27077

   Locality of assets (situs): Eurobonds and American Depository Receipts

Specialty debts

1. IHTM27079

   Locality of assets (situs): Specialty debts: Bonds and debentures under seal
2. IHTM27080

   Locality of assets (situs): Specialty debts: Treasury Bills, British Savings Bonds, National Savings Income Bonds

Debts

1. IHTM27091

   Locality of assets (situs): Debts: Contractual
2. IHTM27092

   Locality of assets (situs): Debts: Debts in Scotland
3. IHTM27093

   Locality of assets (situs): Debts: Bank accounts

Money from a life policy

1. IHTM27101

   Locality of assets (situs): Money from a life policy: General rule
2. IHTM27102

   Locality of assets (situs): Money from a life policy: Payment at place other than Head Office
3. IHTM27103

   Locality of assets (situs): Money from a life policy: Issued at branch office
4. IHTM27104

   Locality of assets (situs): Money from a life policy: Policies under seal

Inscribed and registered securities

1. IHTM27121

   Locality of assets (situs): Inscribed and registered securities: Usual location
2. IHTM27122

   Locality of assets (situs): Inscribed and registered securities: Branch registers
3. IHTM27123

   Locality of assets (situs): Inscribed and registered securities: Effectiveness of register
4. IHTM27124

   Locality of assets (situs): Inscribed and registered securities: Overseas branch registers of UK companies
5. IHTM27125

   Locality of assets (situs): Inscribed and registered securities: Duplicate or multiple registers of non-UK companies

Canadian companies

1. IHTM27127

   Locality of assets (situs): Canadian companies: Transfer agencies
2. IHTM27128

   Locality of assets (situs): Canadian companies: British Colombian and Newfoundland Companies
3. IHTM27129

   Locality of assets (situs): Canadian companies: Nova Scotia Companies

Securities issued by international organisations

1. IHTM27141

   Locality of assets (situs): Securities issued by international organisations: List of non-UK situs organisations
2. IHTM27142

   Locality of assets (situs): Securities issued by international organisations: List of securities given a non-UK designation by the Treasury
3. IHTM27143

   Locality of assets (situs): Securities issued by international organisations: OECD and Inter-American Development Bank
4. IHTM27150

   Locality of assets (situs): Securities issued by international organisations: Share certificates endorsed in blank

Double Taxation Conventions

1. IHTM27160

   What is Double Taxation Relief?
2. IHTM27161

   Double Taxation Conventions: Introduction

Double Taxation Conventions: Exchange of information

1. IHTM27163

   Double Taxation Conventions: Exchange of information: Why exchange information
2. IHTM27164

   Double Taxation Conventions: Exchange of information: Information bulletin procedure with convention partners (form 730)
3. IHTM27165

   Double Taxation Conventions: Exchange of information: List of conventions

Double Taxation Conventions: Certificate of tax paid

1. IHTM27168

   Double Taxation Conventions: Republic of Ireland
2. IHTM27169

   Double Taxation Conventions: South Africa
3. IHTM27170

   Double Taxation Conventions: USA
4. IHTM27171

   Double Taxation Conventions: Netherlands
5. IHTM27172

   Double Taxation Conventions: Sweden
6. IHTM27173

   Double Taxation Conventions: Switzerland
7. IHTM27174

   Double Taxation Conventions: France
8. IHTM27175

   Double Taxation Conventions: Italy
9. IHTM27177

   Double Taxation Conventions: certification and taxing rights: USA
10. IHTM27178

    Double Taxation Conventions: certification and taxing rights: South Africa

Double Taxation Conventions: Double Taxation Relief

1. IHTM27183

   Double Taxation Conventions: Double Taxation Relief: when a claim is made

Double Taxation Conventions: Procedure with non-convention countries

1. IHTM27185

   Double Taxation: Unilateral Relief
2. IHTM27186

   Double Taxation Conventions: Unilateral Relief: which provisions apply?
3. IHTM27187

   Double Taxation Conventions: Unilateral Relief: relief under IHTA84/S159 (2)
4. IHTM27188

   Relief under IHTA84/S159 (3) and S159 (4)
5. IHTM27189

   Double Taxation Conventions: Unilateral Relief: procedure when both IHTA84/S159 (2) and S159 (3) apply

Double Taxation Conventions: Procedures

1. IHTM27190

   Double Taxation Conventions: Procedures: Procedure with convention partners
2. IHTM27200

   Double Taxation Conventions: Procedures: Procedure when both forms of relief apply
3. IHTM27201

   Double Taxation Conventions: Procedures: Procedure for relief by concession on shares

Double Taxation Conventions: Proper law of settlement

1. IHTM27202

   Double Taxation Conventions: Proper law of settlement

Property excluded from Inheritance Tax

1. IHTM27211

   Property excluded from Inheritance Tax: Introduction
2. IHTM27212

   Property excluded from Inheritance Tax: Foreign unsettled property
3. IHTM27220

   Property excluded from Inheritance Tax: Foreign settled property with settlor domiciled outside the UK when settlement made
4. IHTM27230

   Property excluded from Inheritance Tax: Reversionary interest in settled property - whether directly or through a settlement

Property excluded from Inheritance Tax: Specific British Government Securities

1. IHTM27241

   Property excluded from Inheritance Tax: Specific British Government Securities: Introduction

Property excluded from Inheritance Tax: Specific British Government Securities: discretionary trusts and exempt securities

1. IHTM27247

   Property excluded from Inheritance Tax: Specific British Government Securities - discretionary trusts and exempt securities: Introduction
2. IHTM27248

   Property excluded from Inheritance Tax: Specific British Government Securities - discretionary trusts and exempt securities: Unknown persons
3. IHTM27249

   Property excluded from Inheritance Tax: Specific British Government Securities - discretionary trusts and exempt securities: Charities
4. IHTM27250

   Property excluded from Inheritance Tax: Specific British Government Securities - discretionary trusts and exempt securities: Exit charges
5. IHTM27251

   Property excluded from Inheritance Tax: Specific British Government Securities - discretionary trusts and exempt securities: Anti-avoidance rules
6. IHTM27252

   Property excluded from Inheritance Tax: Specific British Government Securities - discretionary trusts and exempt securities: Exceptions for some settled reversions

Property excluded from Inheritance Tax: Specific British Government Securities cont'd

1. IHTM27260

   Property excluded from Inheritance Tax: Specific British Government Securities: Exclusion of interest
2. IHTM27261

   Property excluded from Inheritance Tax: Specific British Government Securities: Exclusion of repayment of Income Tax
3. IHTM27262

   Property excluded from Inheritance Tax: Specific British Government Securities: Reversionary interest in exempt securities
4. IHTM27263

   Property excluded from Inheritance Tax: Specific British Government Securities: Exempt securities in unadministered estates
5. IHTM27264

   Property excluded from Inheritance Tax: Specific British Government Securities: Exempt securities as partnership assets

Property excluded from Inheritance Tax: Certain specific savings held by taxpayers in Channel Islands or Isle of Man

1. IHTM27270

   Property excluded from Inheritance Tax: Certain specific savings held by taxpayers in Channel Islands or Isle of Man

Property excluded from Inheritance Tax: Specific property of visiting forces and staff of Allied Headquarters

1. IHTM27272

   Property excluded from Inheritance Tax: Specific property of visiting forces and staff of Allied Headquarters: Introduction
2. IHTM27273

   Property excluded from Inheritance Tax: Specific property of visiting forces and staff of Allied Headquarters: Assets excluded
3. IHTM27274

   Property excluded from Inheritance Tax: Specific property of visiting forces and staff of Allied Headquarters: Qualifying persons
4. IHTM27275

   Property excluded from Inheritance Tax: Specific property of visiting forces and staff of Allied Headquarters: List of designated countries