HMRC internal manual

Inheritance Tax Manual

Guidance on the assessment, collection and accounting of Inheritance Tax

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

  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