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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

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