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HMRC internal manual

Inheritance Tax Manual

IHT 100: Section E - Assets in the UK where tax may not be paid by instalments

Section E includes details of all the UK assets and liabilities that pass under the chargeable event, as well as any exemptions and reliefs that are claimed against the value of these assets.

The assets in Section E are broken down into a number of different categories. They are listed below along with the relevant box number on the IHT 100. You can use the links to find out how you should investigate the information provided in each of the boxes. There are also links to further information about the liabilities and exemptions that may be included.

  • Assets
  • Quoted stocks and shares, E1 (IHTM18061)
  • UK Government and municipal securities, E2 (IHTM18094)
  • Unquoted stocks and shares, E3 (IHTM18131)
  • Traded unquoted stocks and shares, E4 (IHTM18339)
  • Dividends or interest, E5 (IHTM18110)
  • National Savings Investments, E6 (IHTM10091)
  • Bank and building society accounts, E7 (IHTM10071)
  • Cash, E8 (IHTM10110)
  • Debts due to the settlement or trust and secured on mortgage, E9 (IHTM19010)
  • Other debts due to the settlement, E10 (IHTM19010)
  • Life assurance policies, E11 (IHTM20012)
  • Capital Gains Tax repayment, E12 (IHTM10107)
  • Household and personal goods, E13 (IHTM21001)
  • Other assets, E14


Exemptions and reliefs

Ensure that all total boxes are correctly totalled and that the Chargeable value at E19 reflects the values stated in previous E boxes.