HMRC internal manual

Inheritance Tax Manual

IHTM26000 - Calculating the chargeable estate: contents

Other calculations: Step 2 - abatement where there are not enough assets to pay specific gifts in full
  1. IHTM26090
    Other calculations: Step 2 - abatement where there are not enough assets to pay specific gifts in full
Other calculations: Step 5 - abatement caused by grossing up
  1. IHTM26180
    Other calculations: Step 5 - abatement caused by grossing up
Other calculations: Apportioning the grossed up estate between instalment and non-instalment option property
  1. IHTM26190
    Other calculations: Apportioning the grossed up estate between instalment and non-instalment option property