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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Other deductions from the chargeable estate - Exemptions and reliefs (box 93)

Box 93 on the IHT400 should include all reliefs and exemptions that are being deducted from the estate. These include exemptions for

  • transfers between spouses or civil partners (IHTM11031) (IHTM11032)
  • gifts to charities (IHTM11101)
  • gifts to political parties (IHTM11191)
  • gifts to housing associations (IHTM11211)
  • gifts for national purposes (IHTM11221)
  • gifts of, or for the purposes of maintaining, heritage and other historic property (IHTM11250)

You need to consider whether

  • the exemption is due, and
  • if the estate is partly exempt (IHTM26001), whether the value of the chargeable estate needs to be adjusted by grossing-up (IHTM26121) or interaction (IHTM26101).