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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Grants on credit: protecting the charge to tax: land charges and notices

If the deceased’s estate includes a house or land you should consider registering a Notice of the IHT charge at the land registry. You can find further information about land charges at IHTM38121.

It is the responsibility of Debt Management and Banking (DMB) to register the Notice. You will need to complete form DMB 1 (the IHT to DMB referral form available on SEES).