1. IHTM01000
    Inheritance Tax in HMRC: contents
  2. IHTM02000
    Communications: contents
  3. IHTM03000
    Files: contents
  4. IHTM04000
    How Inheritance Tax is charged: contents
  5. IHTM05000
    What happens when someone dies?: contents
  6. IHTM06000
    Delivery of accounts - excepted estates, transfers and settlements: contents
  7. IHTM09000
    Investigating accounts and principles of valuation: contents
  8. IHTM10000
    IHT accounts and accountability: contents
  9. IHTM11000
    Exemptions: contents
  10. IHTM12000
    Succession: contents
  11. IHTM13000
    Domicile: contents
  12. IHTM14000
    Lifetime transfers: contents
  13. IHTM15000
    Joint property and nominated property: contents
  14. IHTM16000
    Settled property: contents
  15. IHTM17000
    Pensions: contents
  16. IHTM18000
    Stocks and shares: contents
  17. IHTM19000
    Capital debts due to the estate: contents
  18. IHTM20000
    Life Policies: contents
  19. IHTM21000
    Household goods and personal effects: contents
  20. IHTM22000
    Interest in unadministered estates and QSR: contents
  21. IHTM23000
    Land and Buildings: contents
  22. IHTM24000
    Agricultural relief: contents
  23. IHTM25000
    Business relief and businesses: contents
  24. IHTM26000
    Calculating the chargeable estate: contents
  25. IHTM27000
    Foreign property: contents
  26. IHTM28000
    Liabilities: contents
  27. IHTM29000
    Enquiry procedures and yield: contents
  28. IHTM30000
    Liability and payment of tax: contents
  29. IHTM31000
    Assessing: contents
  30. IHTM32000
    Progressing files: contents
  31. IHTM33000
    Loss on sale of land: contents
  32. IHTM34000
    Loss on sale of shares: contents
  33. IHTM35000
    Alterations to the devolution of an estate: contents
  34. IHTM36000
    Penalties: contents
  35. IHTM37000
    Notices of determination: contents
  36. IHTM40000
    Clearance certificates: contents
  37. IHTM42000
    Relevant property trusts: contents
  38. IHTM43000
    Transferable nil rate band: contents
  39. IHTM44000
    Pre-owned assets: contents
  40. IHTM45000
    Reduced rate for charitable gifts: contents
  41. IHTM46000
    Residence nil rate band: contents