IHTM06000 - Delivery of accounts - excepted estates, transfers and settlements: contents

1. IHTM06001

   Introduction
2. IHTM06011

   Excepted estates: Rules about excepted estates: What is an excepted estate?
3. IHTM06012

   Excepted estates: Rules about excepted estates: Low value estates
4. IHTM06013

   Excepted estates: Rules about excepted estates: Exempt excepted estates
5. IHTM06014

   Excepted estates: Rules about excepted estates: Restriction of spouse or civil partner exemption in Scotland
6. IHTM06016

   Excepted estates: Rules about excepted estates: Gross values
7. IHTM06017

   Excepted estates: Rules about excepted estates: Property situated outside the UK
8. IHTM06018

   Excepted estates: Rules about excepted estates: Specified transfers
9. IHTM06019

   Excepted estates: Rules about excepted estates: Specified exempt transfers
10. IHTM06020

    Excepted estates: Rules about excepted estates: Settled property
11. IHTM06021

    Excepted estates: Rules about excepted estates: Foreign domiciliaries
12. IHTM06023

    Excepted estates: Rules about excepted estates: What is not an excepted estate
13. IHTM06024

    Excepted estates: Rules about excepted estates: When the nil rate band may be doubled by a claim to transfer unused nil rate band
14. IHTM06025

    Excepted estates: Rules about excepted estates: Making a claim to transfer unused nil rate band
15. IHTM06026

    Excepted estates: Rules about excepted estates: Examples where transferable nil rate band applies
16. IHTM06027

    Excepted estates: Rules about excepted estates: Restriction of normal expenditure out of income exemption
17. IHTM06028

    Excepted estates: Rules about excepted estates: Treatment of liabilities
18. IHTM06031

    Excepted estates: General procedural matters: Requirement to deliver information
19. IHTM06032

    Excepted estates: General procedural matters: Accounts from trustees
20. IHTM06033

    Excepted estates: General procedural matters: Valuation of assets
21. IHTM06034

    Excepted estates: General procedural matters: Notifying amendments
22. IHTM06035

    Excepted estates: General procedural matters: Instruments of Variation and excepted estates
23. IHTM06041

    Excepted estates: Monitoring the excepted estate rules: Introduction
24. IHTM06042

    Excepted estates: Monitoring the excepted estate rules: The prescribed period
25. IHTM06043

    Excepted estates: Monitoring the excepted estate rules: Automatic discharge
26. IHTM06044

    Excepted estates: Monitoring the excepted estate rules: Automatic discharge for trustees
27. IHTM06046

    Excepted estates: Monitoring the excepted estate rules: Action in Compliance Group
28. IHTM06047

    Excepted estates: Monitoring the excepted estate rules: Contacting personal representatives outside the prescribed period
29. IHTM06048

    Excepted estates: Monitoring the excepted estate rules: No grant cases
30. IHTM06050

    Excepted estates: Correspondence: Unreferenced correspondence
31. IHTM06060

    Excepted estates: Miscellaneous matters: Record of excepted estates
32. IHTM06061

    Excepted estates: Miscellaneous matters: Correspondence in connection with other estates
33. IHTM06062

    Excepted estates: Miscellaneous matters: Marking grants
34. IHTM06063

    Excepted estates: Miscellaneous matters: No grant cases
35. IHTM06100

    Excepted transfers and terminations: Introduction
36. IHTM06101

    Excepted transfers and terminations: Qualifying trusts
37. IHTM06102

    Excepted transfers and terminations: Qualifying transactions
38. IHTM06103

    Excepted transfers and terminations: Value transferred attributable to cash or quoted shares or securities
39. IHTM06104

    Excepted transfers and terminations: Value transferred attributable to property other than cash or quoted shares or securities
40. IHTM06105

    Excepted transfers and terminations: Value transferred attributable to insurance linked products
41. IHTM06106

    Excepted transfers and terminations: Operation of the regulations with normal expenditure out of income exemption
42. IHTM06107

    Excepted transfers and terminations: Where the value transferred on termination of a life interest does not exceed any exemptions that are available
43. IHTM06108

    Excepted transfers and terminations: Statutory clearance
44. IHTM06109

    Excepted transfers and terminations: Requirement to deliver an account
45. IHTM06110

    Excepted transfers and terminations: Accounts delivered for transfers that qualify as excepted transfers or terminations
46. IHTM06111

    Excepted transfers and terminations: Death of the transferor
47. IHTM06113

    Excepted transfers and terminations: Regulations for transfers and terminations prior to 6 April 2007
48. IHTM06120

    Excepted settlements: Introduction
49. IHTM06121

    Excepted settlements: Qualifying occasions of charge
50. IHTM06122

    Excepted settlements: Pilot trusts
51. IHTM06123

    Excepted settlements: General conditions
52. IHTM06124

    Excepted settlements: Ten year charge
53. IHTM06125

    Excepted settlements: Proportionate charge
54. IHTM06126

    Excepted settlements: Age 18 to 25 settlements
55. IHTM06127

    Excepted settlements: Statutory clearance
56. IHTM06128

    Excepted settlements: Requirement to deliver an account
57. IHTM06129

    Excepted settlements: Accounts delivered for transfers that qualify as excepted transfers or terminations
58. IHTM06130

    Excepted settlements: Death of the transferor