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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Interest in unadministered estates and QSR: contents

Introduction
  1. IHTM22001
    Introduction
Interest in unadministered estates
  1. IHTM22011
    Interest in unadministered estates: Summary
Interest in unadministered estates: Investigating form IHT415
  1. IHTM22022
    Interest in unadministered estates: Valuation aspects
  2. IHTM22023
    Interest in unadministered estates: effect on reliefs
  3. IHTM22024
    Interest in unadministered estates: Pecuniary legacies
  4. IHTM22025
    Interest in unadministered estates: Gifts of residue
Interest in unadministered estates: Payment by instalments
  1. IHTM22030
    Interest in unadministered estates: Payment by instalments
Quick succession relief
  1. IHTM22041
    Quick succession relief: Summary
  2. IHTM22042
    Quick succession relief: When the relief applies
  3. IHTM22043
    Quick succession relief: When the relief does not apply
  4. IHTM22044
    Quick succession relief: Identifying QSR - chart
  5. IHTM22045
    Quick succession relief: What the relief does
Quick succession relief: Calculating QSR
  1. IHTM22051
    Quick succession relief: Calculating QSR: Summary and formula
  2. IHTM22052
    Quick succession relief: Calculating QSR: The appropriate percentage
  3. IHTM22053
    Quick succession relief: Calculating QSR: Value and tax on earlier transfer
  4. IHTM22054
    Quick succession relief: Calculating QSR: Increase in deceased's estate
Quick succession relief: Calculating QSR: Quantifying increase to deceased's estate
  1. IHTM22061
    Quick succession relief: Calculating QSR - quantifying increase to deceased's estate: What values to use
Quick succession relief: Calculating QSR: Tax burden on death
  1. IHTM22071
    Quick succession relief: Calculating QSR - tax burden on death: Summary
  2. IHTM22072
    Quick succession relief: Calculating QSR - tax burden on death: Legacies free of tax
  3. IHTM22073
    Quick succession relief: Calculating QSR - tax burden on death: Legacies bearing own tax
  4. IHTM22074
    Quick succession relief: Calculating QSR - tax burden on death: Gifts of residue
  5. IHTM22075
    Quick succession relief: Calculating QSR - tax burden on death: Equal beneficiaries, unequal benefits
  6. IHTM22076
    Quick succession relief: Calculating QSR - tax burden on death: Received lifetime transfers
Quick succession relief: Calculating QSR: Quantifying increase to deceased's estate
  1. IHTM22080
    Quick succession relief: Calculating QSR - quantifying increase to deceased's estate: PQSR
  2. IHTM22081
    Quick succession relief: Calculating QSR - quantifying increase to deceased's estate: Special provision for reversions
Settled property
  1. IHTM22091
    Quick succession relief: settled property: On death
  2. IHTM22092
    Quick succession relief: QSR - settled property: Lifetime
  3. IHTM22093
    Quick succession relief: QSR - settled property: Calculation QSR on settled property