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HMRC internal manual

Inheritance Tax Manual

Compliance: Heritage

Heritage is a specialist compliance section located in Nottingham that deals with

  • claims for conditional exemption for heritage assets
  • monitoring conditional exemption, once given
  • offers of heritage land or chattels in lieu of tax
  • Private Treaty Sales (sales of heritage land or chattels to IHTA84/SCH3 bodies).

They provide a service for all parts of HMRC.