Inheritance Tax Manual

IHTM11000 - Exemptions: contents

Introduction

1. IHTM11001

   Introduction

Groups of exempt transfers

1. IHTM11011

   Groups of exempt transfers: Introduction
2. IHTM11012

   Groups of exempt transfers: Lifetime and death transfers
3. IHTM11013

   Groups of exempt transfers: Quantifying the exemption
4. IHTM11014

   Groups of exempt transfers: Transfers of Heritage property
5. IHTM11015

   Groups of exempt transfers: Transfers on death only

General procedure

1. IHTM11021

   General procedure: Handling a claim for exemption
2. IHTM11022

   General procedure: Basic requirements for exemption
3. IHTM11023

   General procedure: Situations where the exemption can be accepted without investigation
4. IHTM11024

   General procedure: Calculations
5. IHTM11025

   General procedure: Claims against the deceased's estate (England and Wales)
6. IHTM11026

   General procedure: Restriction of exemption where the beneficiary settles a claim against the deceased's estate from their own resources (England and Wales)

Spouse or civil partner exemption

1. IHTM11031

   Spouse or civil partner exemption: Introduction
2. IHTM11032

   Spouse or civil partner exemption: Definition of 'spouse' or 'civil partner'
3. IHTM11033

   Spouse or civil partner exemption: Spouse or civil partner domiciled outside UK

Spouse or civil partner exemption: General procedure for death transfers

1. IHTM11041

   Spouse or civil partner exemption: General procedure for death transfers: Initial steps
2. IHTM11042

   Spouse or civil partner exemption: General procedure for death transfers: Special points to look out for
3. IHTM11049

   Spouse or civil partner exemption: General procedure for death transfers: Changes to the devolution of property after the death

Spouse or civil partner exemption: Settled property

1. IHTM11061

   Spouse or civil partner exemption: Settled property: Exemption where the transferor creates an interest in possession for their spouse or civil partner
2. IHTM11062

   Spouse or civil partner exemption: Settled property: What happens when an interest in possession devolves to the spouse or civil partner
3. IHTM11063

   Spouse or civil partner exemption: Settled property: Exclusion from exemption in connection with a reversionary interest
4. IHTM11064

   Spouse or civil partner exemption: Settled property: What to do where the surviving spouse or civil partner opts for a capital sum instead of a life interest under the intestacy rules

Spouse or civil partner exemption: Annuity to spouse or civil partner

1. IHTM11071

   Spouse or civil partner exemption: Annuity to spouse or civil partner: Introduction
2. IHTM11072

   Spouse or civil partner exemption: Annuity to spouse or civil partner: Annuity payable out of the income of the estate
3. IHTM11073

   Spouse or civil partner exemption: Annuity to spouse or civil partner: Property charged with or appropriated for payment
4. IHTM11074

   Spouse or civil partner exemption: Annuity to spouse or civil partner: Annuity to be purchased
5. IHTM11075

   Spouse or civil partner exemption: Annuity to spouse or civil partner: Annuity secured by personal covenant
6. IHTM11076

   Spouse or civil partner exemption: Annuity to spouse or civil partner: Annuity payable by the surviving partners of a business
7. IHTM11077

   Spouse or civil partner exemption: Annuity to spouse or civil partner: Annuities of variable amounts

Spouse or civil partner exemption: Exceptions where the exemption does not apply

1. IHTM11091

   Spouse or civil partner exemption: Exceptions where the exemption does not apply: Introduction
2. IHTM11092

   Spouse or civil partner exemption: Exceptions where the exemption does not apply: Postponed gifts
3. IHTM11093

   Spouse or civil partner exemption: Exceptions where the exemption does not apply: Conditional gifts
4. IHTM11094

   Spouse or civil partner exemption: Exceptions where the exemption does not apply: Payments under I(PFD)A Orders
5. IHTM11095

   Spouse or civil partner exemption: Exceptions where the exemption does not apply: Acquisition of a reversion

Gifts to charities and registered clubs

1. IHTM11101

   Gifts to charities and registered clubs: Introduction

Gifts to charities and registered clubs: General outline

1. IHTM11111

   Gifts to charities and registered clubs: General outline: Requirements for exemption
2. IHTM11112

   Gifts to charities and registered clubs: General outline: Meaning of 'charity' and 'charitable'
3. IHTM11113

   Gifts to charities and registered clubs: General outline: 'Charitable status' and date for determining status
4. IHTM11114

   Gifts to charities and registered clubs: General outline: Quantifying the exemption
5. IHTM11115

   Gifts to charities and registered clubs: General outline: Established for charitable purposes
6. IHTM11116

   Gifts to charities and registered clubs: General outline: The jurisdiction condition
7. IHTM11117

   Gifts to charities and registered clubs: General outline: The registration condition
8. IHTM11118

   Gifts to charities and registered clubs: General outline: The management condition

Gifts to charities and registered clubs: Procedure

1. IHTM11124

   Gifts to charities and registered clubs: Procedure: Straightforward gifts and acceptable bequests
2. IHTM11125

   Gifts to charities and registered clubs: Procedure: Referrals to Technical
3. IHTM11126

   Gifts to charities and registered clubs: Procedure: Identifying the beneficiary
4. IHTM11127

   Gifts to charities and registered clubs: Procedure: Examples of gifts where the beneficiary is not a charity
5. IHTM11128

   Gifts to charities and registered clubs: Procedure: Beneficiaries outside the UK
6. IHTM11129

   Gifts to charities and registered clubs: Procedure: Selection trusts
7. IHTM11130

   Gifts to charities and registered clubs: Procedure: Newly created charities
8. IHTM11132

   Gifts to charities and registered clubs: Procedure: The Charities Aid Foundation
9. IHTM11133

   Gifts to charities and registered clubs: Procedure: Special situations
10. IHTM11134

    Gifts to charities and registered clubs: Procedure: Types of gift where it is doubtful exemption will apply
11. IHTM11135

    Gifts to charities and registered clubs: Procedure: Categories of gift accepted as exempt in limited circumstances
12. IHTM11139

    Gifts to charities and registered clubs: Procedure: Household and personal goods donated to charity (Form IHT408)

Gifts to charities and registered clubs: Community Amateur Sports Clubs (CASCs)

1. IHTM11140

   Gifts to charities and registered clubs: Community Amateur Sports Clubs (CASCs): Meaning of Community Amateur Sports Clubs (CASCs) and 'registered club'
2. IHTM11141

   Gifts to charities and registered clubs: Community Amateur Sports Clubs (CASCs): The local condition
3. IHTM11142

   Gifts to charities and registered clubs: Community Amateur Sports Clubs (CASCs): The management condition

Gifts to charities and registered clubs: Settled property

1. IHTM11161

   Gifts to charities and registered clubs: Settled property: Background
2. IHTM11162

   Gifts to charities and registered clubs: Settled property: Purchase of a reversionary interest from a charity (anti-avoidance)
3. IHTM11163

   Gifts to charities and registered clubs: Settled property: Purchase of a reversionary interest by a charity between April 1976 and April 1978 (anti-avoidance)
4. IHTM11164

   Gifts to charities and registered clubs: Settled property: Purchase of a reversionary interest by a charity after 12 April 1978 (anti-avoidance)

Gifts to charities and registered clubs: Exclusions from exemption

1. IHTM11171

   Gifts to charities and registered clubs: Exclusions from exemption: Introduction
2. IHTM11172

   Gifts to charities and registered clubs: Exclusions from exemption: Gifts not limited to charitable and other exempt purposes
3. IHTM11173

   Gifts to charities and registered clubs: Exclusions from exemption: Defeasible gifts
4. IHTM11174

   Gifts to charities and registered clubs: Exclusions from exemption: Postponed gifts
5. IHTM11175

   Gifts to charities and registered clubs: Exclusions from exemption: Conditional gifts
6. IHTM11176

   Gifts to charities and registered clubs: Exclusions from exemption: Gift less than donor's whole interest or for a limited period
7. IHTM11177

   Gifts to charities and registered clubs: Exclusions from exemption: Interest reserved or created - land or buildings
8. IHTM11178

   Gifts to charities and registered clubs: Exclusions from exemption: Interest reserved or created - property other than land

Gifts to political parties

1. IHTM11191

   Gifts to political parties: Introduction
2. IHTM11192

   Gifts to political parties: Quantifying the exemption
3. IHTM11193

   Gifts to political parties: Requirements for exemption
4. IHTM11194

   Gifts to political parties: Gifts to the Conservative party
5. IHTM11195

   Gifts to political parties: Gifts to the Liberal Democrats
6. IHTM11196

   Gifts to political parties: Requirements for a qualifying political party
7. IHTM11197

   Gifts to political parties: Qualifying political parties

Gifts to registered housing associations

1. IHTM11211

   Gifts to registered housing associations: Summary
2. IHTM11212

   Gifts to registered housing associations: Registered social landlords (RSLs)

Gifts for National Purposes

1. IHTM11221

   Gifts for National Purposes: Introduction
2. IHTM11222

   Gifts for National Purposes: Procedure
3. IHTM11223

   Gifts for National Purposes: Qualifications specific to the exemption
4. IHTM11224

   Gifts for National Purposes: Qualifying Bodies
5. IHTM11225

   Gifts for National Purposes: Local authority
6. IHTM11226

   Gifts for National Purposes: Government department
7. IHTM11227

   Gifts for National Purposes: A health service body

Exemptions

1. IHTM11240

   Exemptions: Gifts for public benefit
2. IHTM11250

   Exemptions: Maintenance funds
3. IHTM11260

   Exemptions: Conditional exemption
4. IHTM11270

   Exemptions: Diplomatic and consular immunity

Death of armed forces or emergency service personnel

1. IHTM11281

   Death of armed forces or emergency service personnel: Summary
2. IHTM11282

   Death of armed forces or emergency service personnel: effect of the exemptions

Emergency service personnel responding to emergency circumstances

1. IHTM11291

   Emergency service personnel responding to emergency circumstances: introduction
2. IHTM11292

   Emergency service personnel responding to emergency circumstances: meaning of emergency responder
3. IHTM11293

   Emergency service personnel responding to emergency circumstances: meaning of emergency circumstances
4. IHTM11294

   Emergency service personnel responding to emergency circumstances: meaning of responding to emergency circumstances
5. IHTM11295

   Emergency service personnel responding to emergency circumstances: evidence to show exemption is due

Armed forces on active service

1. IHTM11301

   Armed forces on active service: introduction
2. IHTM11302

   Armed forces of active service: meaning of armed forces
3. IHTM11303

   Armed forces on active service: meaning of active service
4. IHTM11304

   Armed forces on active service: evidence to show exemption is due
5. IHTM11305

   Armed forces on active service: extension to the Police Service of Northern Ireland
6. IHTM11306

   Armed forces on active service: Estate Duty exemption and transferrable nil-rate band
7. IHTM11307

   Armed forces on active service: Estate Duty exemption and settled property

Constables and service personnel targeted because of their job

1. IHTM11311

   Constables and service personnel targeted because of their job: summary
2. IHTM11312

   Constables and service personnel targeted because of their job: meaning of constables and service personnel
3. IHTM11313

   Constables and service personnel targeted because of their job: evidence to show exemption is due