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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Succession: contents

Summary
  1. IHTM12001
    Summary
Boxes 24 to 28 of the IHT400
  1. IHTM12011
    Boxes 24 to 28 of the IHT400: Purpose of the questions
Information given at boxes 24 to 28 of the IHT400
  1. IHTM12021
    Information given at boxes 24 to 28 of the IHT400: Deceased's former residence
  2. IHTM12022
    Information given at boxes 24 to 28 of the IHT400: Other items in the will
Investigating boxes 24 to 28 of the IHT400
  1. IHTM12031
    Investigating boxes 24 to 28 of the IHT400: General approach
  2. IHTM12032
    Investigating boxes 24 to 28 of the IHT400: Deceased's former residence
  3. IHTM12033
    Investigating boxes 24 to 28 of the IHT400: Other items in the will
  4. IHTM12035
    Investigating boxes 24 to 28 of the IHT400: Noting future claims under the will
Wills
  1. IHTM12041
    Wills: What is a Will?
  2. IHTM12042
    Wills: Characteristics of a Will
  3. IHTM12043
    Wills: Requirements for making a valid Will
  4. IHTM12044
    Wills: Formalities required to make a valid Will
  5. IHTM12045
    Wills: Capacity required to make a valid Will
  6. IHTM12046
    Wills: Privileged Wills
  7. IHTM12047
    Wills: Scottish Wills
Wills: Construction of wills
  1. IHTM12051
    Wills: Construction of wills: General approach
  2. IHTM12052
    Wills: Construction of wills: Principles of construction
  3. IHTM12053
    Wills: Construction of wills: Meaning of words and phrases
  4. IHTM12054
    Wills: Construction of wills: Inconsistent clauses
  5. IHTM12055
    Wills: Construction of wills: Extrinsic evidence
  6. IHTM12056
    Wills: Construction of wills: Rectification of Wills
Wills: Joint and Mutual wills
  1. IHTM12061
    Wills: Joint and Mutual wills: Introduction
  2. IHTM12062
    Wills: Joint and Mutual wills: Joint wills
  3. IHTM12063
    Wills: Joint and Mutual wills: Mutual Wills
Wills: Revocation of a will
  1. IHTM12071
    Wills: Revocation of a will: Introduction
  2. IHTM12072
    Wills: Revocation of a will: By subsequent Will or codicil
  3. IHTM12073
    Wills: Revocation of a will: By destruction
  4. IHTM12074
    Wills: Revocation of a will: By marriage or civil partnership
  5. IHTM12075
    Wills: Revocation of a will: Partial revocation
Wills: legacies and devises
  1. IHTM12081
    Wills: Legacies and devises: Background
  2. IHTM12082
    Wills: Legacies and devises: Classification of legacies and devises
  3. IHTM12083
    Wills: Legacies and devises: Ademption
  4. IHTM12084
    Wills: Legacies and devises: Lapse (England, Wales and Northern Ireland)
  5. IHTM12085
    Wills: Legacies and devises: Vesting (Scotland)
  6. IHTM12086
    Wills: Legacies and devises: Abatement
  7. IHTM12087
    Wills: Legacies and devises: Abatement where there are not enough assets to pay the gifts in full
  8. IHTM12088
    Wills: Legacies and devises: Abatement caused by grossing up under s.38
The incidence of debts and legacies
  1. IHTM12091
    The incidence of debts and legacies: Debts charged on property
  2. IHTM12092
    The incidence of debts and legacies: Acceptance of liability to pay debts
  3. IHTM12093
    The incidence of debts and legacies: Payment of uncharged debts out of the estate
  4. IHTM12094
    The incidence of debts and legacies: Payment of legacies
Intestacy
  1. IHTM12101
    Intestacy: Background
Intestacy: Rules in England and Wales
  1. IHTM12111
    Intestacy: Intestacy (England and Wales): Summary of the main rules of intestacy
  2. IHTM12112
    Intestacy: Intestacy (England and Wales): Rules of intestacy
Intestacy: Distributions (England & Wales)
  1. IHTM12121
    Intestacy: Distributions under intestacy (England and Wales): Surviving spouse or civil partner
  2. IHTM12122
    Intestacy: Distributions under intestacy (England and Wales): Statutory legacy
  3. IHTM12123
    Intestacy: Distributions under intestacy (England and Wales): Other factors affecting surviving spouse's or civil partner's entitlement
  4. IHTM12124
    Intestacy: Distributions under intestacy (England and Wales): Issue
  5. IHTM12125
    Intestacy: Distributions under intestacy (England and Wales): Other persons
  6. IHTM12126
    Intestacy: Distributions under intestacy (England and Wales): Bona vacantia
  7. IHTM12127
    Intestacy: Distributions under intestacy (England and Wales): Beneficiary does not take up an entitlement under intestacy
  8. IHTM12128
    Intestacy: Distributions under intestacy (England and Wales): Partial intestacy
  9. IHTM12129
    Intestacy: Distributions under intestacy (England and Wales): Hotchpot
Intestacy: Intestacy (Scotland)
  1. IHTM12141
    Intestacy: Intestacy (Scotland): Summary of the main rules of intestacy
  2. IHTM12142
    Intestacy: Intestacy (Scotland): Rules of intestacy
Intestacy: Distributions under intestacy (Scotland)
  1. IHTM12151
    Intestacy: Distributions under intestacy (Scotland): Surviving spouse or civil partner
  2. IHTM12152
    Intestacy: Distributions under intestacy (Scotland): Children
  3. IHTM12153
    Intestacy: Distributions under intestacy (Scotland): Other persons
  4. IHTM12154
    Intestacy: Distributions under intestacy (Scotland): Ultimus haeres
  5. IHTM12155
    Intestacy: Distributions under intestacy (Scotland): Beneficiary does not take up an entitlement under intestacy
  6. IHTM12156
    Intestacy: Distributions under intestacy (Scotland): Partial intestacy
Intestacy: Rules in Northern Ireland
  1. IHTM12161
    Intestacy: Intestacy (Northern Ireland): Summary of the main rules of intestacy
  2. IHTM12162
    Intestacy: Intestacy (Northern Ireland): Rules of intestacy
Intestacy: Distributions (Northern Ireland)
  1. IHTM12171
    Intestacy: Distributions under intestacy (Northern Ireland): Surviving spouse or civil partner
  2. IHTM12172
    Intestacy: Distributions under intestacy (Northern Ireland): Statutory legacy
  3. IHTM12173
    Intestacy: Distributions under intestacy (Northern Ireland): Other factors affecting surviving spouse's or civil partner's entitlement
  4. IHTM12174
    Intestacy: Distributions under intestacy (Northern Ireland): Issue
  5. IHTM12175
    Intestacy: Distributions under intestacy (Northern Ireland): Other persons
  6. IHTM12176
    Intestacy: Distributions under intestacy (Northern Ireland): Bona vacantia
  7. IHTM12177
    Intestacy: Distributions under intestacy (Northern Ireland): Beneficiary does not take up an entitlement under intestacy
  8. IHTM12178
    Intestacy: Distributions under intestacy (Northern Ireland): Partial intestacy
  9. IHTM12179
    Intestacy: Distributions under intestacy (Northern Ireland): Hotchpot
Simultaneous deaths (Commorientes)
  1. IHTM12191
    Simultaneous deaths (Commorientes): Introduction
  2. IHTM12192
    Simultaneous deaths (Commorientes): General law (England and Wales)
  3. IHTM12193
    Simultaneous deaths (Commorientes): General law (Scotland)
  4. IHTM12194
    Simultaneous deaths (Commorientes): General law (Northern Ireland)
  5. IHTM12195
    Simultaneous deaths (Commorientes): IHT position
  6. IHTM12196
    Simultaneous deaths (Commorientes): Death of younger
  7. IHTM12197
    Simultaneous deaths (Commorientes): Death of elder
Scottish Prior and Legal Rights
  1. IHTM12201
    Scottish Prior and Legal Rights: Introduction
Scottish Prior and Legal Rights: Prior rights
  1. IHTM12211
    Scottish Prior and Legal Rights: Prior rights: Prior rights on Intestacy
  2. IHTM12212
    Scottish Prior and Legal Rights: Prior rights: Value for prior rights
  3. IHTM12213
    Scottish Prior and Legal Rights: Prior rights: Examples of prior rights calculations
Scottish Prior and Legal Rights: Legal rights
  1. IHTM12221
    Scottish Prior and Legal Rights: Legal rights: Introduction
  2. IHTM12222
    Scottish Prior and Legal Rights: Legal rights: Inheritance tax practice on death
  3. IHTM12223
    Scottish Prior and Legal Rights: Legal rights: Inheritance tax practice where legal rights are discharged
  4. IHTM12224
    Scottish Prior and Legal Rights: Legal rights: Other inheritance tax implications
  5. IHTM12225
    Scottish Prior and Legal Rights: Legal rights: Value and estate from which legal rights can be claimed
  6. IHTM12226
    Scottish Prior and Legal Rights: Legal rights: Time limit for claim
  7. IHTM12227
    Scottish Prior and Legal Rights: Legal rights: Election between testamentary and legal rights
  8. IHTM12228
    Scottish Prior and Legal Rights: Legal rights: Effect of lifetime disposals on legal rights entitlement
  9. IHTM12229
    Scottish Prior and Legal Rights: Legal rights: Claim or discharge of legal rights
  10. IHTM12230
    Scottish Prior and Legal Rights: Legal rights: Death of potential claimant
Example of legal rights calculations
  1. IHTM12241
    Scottish Prior and Legal Rights: Example of legal rights calculations: The facts
  2. IHTM12242
    Scottish Prior and Legal Rights: Example of legal rights calculations: The succession
  3. IHTM12243
    Scottish Prior and Legal Rights: Example of legal rights calculations: Individual succession rights, where claims or discharges of legal rights have yet been made
  4. IHTM12244
    Scottish Prior and Legal Rights: Example of legal rights calculations: Scenario 1
  5. IHTM12245
    Scottish Prior and Legal Rights: Example of legal rights calculations: Scenario 2
Legal rights
  1. IHTM12250
    Scottish Prior and Legal Rights: Legal rights: Young persons under 18
  2. IHTM12251
    Scottish Prior and Legal Rights: Legal rights: Adults with incapacity
  3. IHTM12252
    Scottish Prior and Legal Rights: Legal rights: Definition of children
  4. IHTM12253
    Scottish Prior and Legal Rights: Legal rights: Meaning of representation