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HMRC internal manual

Inheritance Tax Manual

Valuation: specific types of property

There are more detailed instructions elsewhere in the manual on how to value the following assets

  • Annuities linked to land (IHTM23176)
  • Apportionment (IHTM16172)
  • Barrister’s fees (IHTM10172)
  • Certificates of Tax Deposit (CTD) (IHTM10251)
  • Civil Service pay and pensions (IHTM10173)
  • Compensation for discrimination (IHTM10261)
  • Compensation for industrial injuries to coal miners (IHTM10269)
  • Compensation payments for personal injury and death (IHTM10263)
  • Death benefits under the National Insurance Acts (IHTM10265)
  • Deferred legacies (IHTM10157)
  • Farm Cottages (IHTM24045)
  • Goodwill (IHTM25108)
  • Grants from Compensation Fund of Law Society and Scottish Solicitors’ Guarantee Fund (IHTM10320)
  • Improvement grants (IHTM23182)
  • Interest in expectancy subject to overriding power of appointment (IHTM16000)
  • Interests in real and leasehold property (IHTM23000)
  • Leases for life or determinable on death (IHTM23189)
  • Leasehold Reform Act 1967 (IHTM23193)
  • Legal Rights (IHTM10321)
  • Lordships of the Manor (IHTM23194)
  • Lump sums payable in respect of Service under the Crown, etc. (IHTM17132)
  • Milk Quota (IHTM23196)
  • Partnership shares (IHTM25101)
  • Potato quota (IHTM23199)
  • Premium Bonds (IHTM10081)
  • Quoted stocks and shares (IHTM18061)
  • Redundancy payments (IHTM10174)
  • Retrospective pay awards (IHTM10175)
  • School composition fees (IHTM10340)
  • War Loan (IHTM04306)