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HMRC internal manual

Inheritance Tax Manual

IHT 100: Section F - Assets in the UK where tax may be paid by instalments

Section F should include all assets on which tax can be paid by instalments. This includes all land, interests in a business or partnership and some categories of shares. Guidance on what assets qualify for the instalment option can be found at IHTM30191. Also included in Section F are mortgages and all other debts and liabilities that are specifically linked to the assets in this section, together with any exemptions or reliefs on these assets.

You should check the boxes at the top of section F to see whether the taxpayers actually wish to pay the tax on these assets by instalments, and if so how many.

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


Liabilities, exemptions and relief