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HMRC internal manual

Inheritance Tax Manual

Procedure: referrals to Technical

You should refer any cases to Technical

  • which do not satisfy the requirements (IHTM11124), or
  • about which you are doubtful

You should also refer

  • gifts to charities by an instrument of variation (IHTM35011) or an appointment by executors/ trustees where property is held on trusts (IHTM11161) for charitable purposes but which include objects outside the European Union (EU) or other specified countries.
  • any case in which a charity beneficiary settles a claim (IHTM11026) against the deceased’s estate.