IHTM11011 - Groups of exempt transfers: introduction

Exempt transfers (IHTM11001) in this manual are divided into different categories depending on the type of transfer they apply to. These categories are

• lifetime and death (IHTM11012) transfers
• transfers of Heritage property (IHTM11014)
• transfers on death (IHTM11015) only
• lifetime transfers (IHTM14000) only