Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Gifts: Inheritance Tax: where to find help and cases of doubt

It will normally be apparent from the correspondence or other documentation what the Inheritance Tax treatment is. Appendix 4 tells you where detailed guidance on Inheritance Tax may be found. Specialist PT -IHT will be pleased to help you if you are still unsure if:

  • a particular disposal is an immediately chargeable transfer

or

  • a particular exemption or relief applies.

contact:

Specialist PT - IHT
Compliance Group (Lifetime)
Ferrers House
Nottingham
NG2 1BB