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HMRC internal manual

Inheritance Tax Manual

PETA schemes

These crop up rarely now since they only relate to the legislation that was in force before 18 March 1986.

If you come across a PETA scheme, you should ask the taxpayer or agent for full copies of

  • the Pure Endowment and Term Assurance policies
  • the trust documents
  • any other relevant documents

and then refer these to the Actuarial Team, who will advise on any queries and/or claims to raise.