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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Life Policies: life policy linked with a loan and inheritance trusts: what to do

Firstly you should obtain full copies of

  • all the policies
  • the trust/settlement documentation
  • the loan documentation
  • any documentation evidencing repayment of the loan.

Then follow the instructions at IHTM20503.