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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Lifetime transfers: specific lifetime reliefs: disallowed debts: transfers chargeable when made

Where you are considering additional charges (IHTM14571), you can allow double charges relief as you would for a potentially exempt transfer (IHTM14701), and follow the same calculations.

As the calculations are of tax payable as a result of the death, the lifetime tax paid at half-death rates is not affected.