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HMRC internal manual

Capital Gains Manual

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


  • a particular exemption or relief applies.


Specialist PT - IHT
Compliance Group (Lifetime)
Ferrers House