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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Excepted settlements - qualifying occasions of charge

The regulations apply to four occasions of charge under the IHTA

  • all charges in connection with pilot trusts (IHTM06122)
  • a ten year charge, (IHTM06124)
  • a proportionate charge, (IHTM06125) and
  • a charge on an age 18-25 trust under IHTA84/S71E (IHTM06126)