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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

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

Introduction
  1. IHTM06001
    Introduction
Excepted estates: Rules about excepted estates
  1. IHTM06011
    Excepted estates: Rules about excepted estates: What is an excepted estate?
  2. IHTM06012
    Excepted estates: Rules about excepted estates: Low value estates
  3. IHTM06013
    Excepted estates: Rules about excepted estates: Exempt excepted estates
  4. IHTM06014
    Excepted estates: Rules about excepted estates: Restriction of spouse or civil partner exemption in Scotland
  5. IHTM06016
    Excepted estates: Rules about excepted estates: Gross values
  6. IHTM06017
    Excepted estates: Rules about excepted estates: Property situated outside the UK
  7. IHTM06018
    Excepted estates: Rules about excepted estates: Specified transfers
  8. IHTM06019
    Excepted estates: Rules about excepted estates: Specified exempt transfers
  9. IHTM06020
    Excepted estates: Rules about excepted estates: Settled property
  10. IHTM06021
    Excepted estates: Rules about excepted estates: Foreign domiciliaries
  11. IHTM06023
    Excepted estates: Rules about excepted estates: What is not an excepted estate
  12. IHTM06024
    Excepted estates: Rules about excepted estates: When the nil rate band may be doubled by a claim to transfer unused nil rate band
  13. IHTM06025
    Excepted estates: Rules about excepted estates: Making a claim to transfer unused nil rate band
  14. IHTM06026
    Excepted estates: Rules about excepted estates: Examples where transferable nil rate band applies
  15. IHTM06027
    Excepted estates: Rules about excepted estates: Restriction of normal expenditure out of income exemption
  16. IHTM06028
    Excepted estates: Rules about excepted estates: Treatment of liabilities
Excepted estates: General procedural matters
  1. IHTM06031
    Excepted estates: General procedural matters: Requirement to deliver information
  2. IHTM06032
    Excepted estates: General procedural matters: Accounts from trustees
  3. IHTM06033
    Excepted estates: General procedural matters: Valuation of assets
  4. IHTM06034
    Excepted estates: General procedural matters: Notifying amendments
  5. IHTM06035
    Excepted estates: General procedural matters: Instruments of Variation and excepted estates
Excepted estates: Monitoring the excepted estate rules
  1. IHTM06041
    Excepted estates: Monitoring the excepted estate rules: Sample cases
  2. IHTM06042
    Excepted estates: Monitoring the excepted estate rules: The prescribed period
  3. IHTM06043
    Excepted estates: Monitoring the excepted estate rules: Automatic discharge
  4. IHTM06044
    Excepted estates: Monitoring the excepted estate rules: Automatic discharge for trustees
  5. IHTM06045
    Excepted estates: Monitoring the excepted estate rules: Selection of sample cases
  6. IHTM06046
    Excepted estates: Monitoring the excepted estate rules: Action in Compliance Group
  7. IHTM06047
    Excepted estates: Monitoring the excepted estate rules: Contacting personal representatives outside the prescribed period
  8. IHTM06048
    Excepted estates: Monitoring the excepted estate rules: No grant cases
Excepted estates: Non sample cases
  1. IHTM06050
    Excepted estates: Non sample cases: Unreferenced correspondence
  2. IHTM06051
    Excepted estates: Non sample cases: Action by Compliance
Excepted estates: Miscellaneous matters
  1. IHTM06060
    Excepted estates: Miscellaneous matters: Record of excepted estates
  2. IHTM06061
    Excepted estates: Miscellaneous matters: Correspondence in connection with other estates
  3. IHTM06062
    Excepted estates: Miscellaneous matters: Marking grants
  4. IHTM06063
    Excepted estates: Miscellaneous matters: No grant cases
Excepted transfers and terminations
  1. IHTM06100
    Excepted transfers and terminations: Introduction
  2. IHTM06101
    Excepted transfers and terminations: Qualifying trusts
  3. IHTM06102
    Excepted transfers and terminations: Qualifying transactions
  4. IHTM06103
    Excepted transfers and terminations: Value transferred attributable to cash or quoted shares or securities
  5. IHTM06104
    Excepted transfers and terminations: Value transferred attributable to property other than cash or quoted shares or securities
  6. IHTM06105
    Excepted transfers and terminations: Value transferred attributable to insurance linked products
  7. IHTM06106
    Excepted transfers and terminations: Operation of the regulations with normal expenditure out of income exemption
  8. IHTM06107
    Excepted transfers and terminations: Where the value transferred on termination of a life interest does not exceed any exemptions that are available
  9. IHTM06108
    Excepted transfers and terminations: Statutory clearance
  10. IHTM06109
    Excepted transfers and terminations: Requirement to deliver an account
  11. IHTM06110
    Excepted transfers and terminations: Accounts delivered for transfers that qualify as excepted transfers or terminations
  12. IHTM06111
    Excepted transfers and terminations: Death of the transferor
  13. IHTM06113
    Excepted transfers and terminations: Regulations for transfers and terminations prior to 6 April 2007
Excepted settlements
  1. IHTM06120
    Excepted settlements: Introduction
  2. IHTM06121
    Excepted settlements: Qualifying occasions of charge
  3. IHTM06122
    Excepted settlements: Pilot trusts
  4. IHTM06123
    Excepted settlements: General conditions
  5. IHTM06124
    Excepted settlements: Ten year charge
  6. IHTM06125
    Excepted settlements: Proportionate charge
  7. IHTM06126
    Excepted settlements: Age 18 to 25 settlements
  8. IHTM06127
    Excepted settlements: Statutory clearance
  9. IHTM06128
    Excepted settlements: Requirement to deliver an account
  10. IHTM06129
    Excepted settlements: Accounts delivered for transfers that qualify as excepted transfers or terminations
  11. IHTM06130
    Excepted settlements: Death of the transferor