Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Foreign property: contents

Introduction
  1. IHTM27001
    Introduction
Investigation of form IHT417
  1. IHTM27011
    Investigation of form IHT417: Introduction
  2. IHTM27012
    Investigation of form IHT417: Service
  3. IHTM27013
    Investigation of form IHT417: Compliance
Valuation of assets
  1. IHTM27022
    Valuation Assets: Listed foreign shares
  2. IHTM27023
    Valuation Assets: Unlisted foreign shares
  3. IHTM27024
    Valuation Assets: Loss on sale of foreign shares
  4. IHTM27025
    Valuation Assets: Foreign shares fall in value relief
  5. IHTM27031
    Valuation Assets: Valuation of foreign bank accounts, debts, household and personal goods
  6. IHTM27032
    Valuation Assets: Deduction of foreign debts
  7. IHTM27041
    Valuation Assets: Foreign land or buildings - procedure
  8. IHTM27042
    Valuation Assets: Loss on sale of foreign land
  9. IHTM27043
    Valuation Assets: Fall in value relief on foreign land or buildings
  10. IHTM27050
    Valuation Assets: Deduction for administration of non-UK assets
  11. IHTM27051
    Valuation Assets: Conversion of foreign currency
  12. IHTM27052
    Valuation Assets: Claims for compensation
  13. IHTM27053
    Valuation Assets: Foreign rulers and sovereign immunity
  14. IHTM27054
    Valuation of assets: usufruct
Blocked Assets
  1. IHTM27060
    Blocked Assets
Locality of assets (situs)
  1. IHTM27071
    Locality of assets (situs): Introduction
  2. IHTM27072
    Locality of assets (situs): Unadministered estates
  3. IHTM27073
    Locality of assets (situs): Ships
  4. IHTM27074
    Locality of assets (situs): Land and interests in land
  5. IHTM27075
    Locality of assets (situs): Household and personal goods
  6. IHTM27076
    Locality of assets (situs): Bearer securities
  7. IHTM27077
    Locality of assets (situs): Eurobonds and American Depository Receipts
Specialty debts
  1. IHTM27079
    Locality of assets (situs): Specialty debts: Bonds and debentures under seal
  2. IHTM27080
    Locality of assets (situs): Specialty debts: Treasury Bills, British Savings Bonds, National Savings Income Bonds
Debts
  1. IHTM27091
    Locality of assets (situs): Debts: Contractual
  2. IHTM27092
    Locality of assets (situs): Debts: Debts in Scotland
  3. IHTM27093
    Locality of assets (situs): Debts: Bank accounts
Money from a life policy
  1. IHTM27101
    Locality of assets (situs): Money from a life policy: General rule
  2. IHTM27102
    Locality of assets (situs): Money from a life policy: Payment at place other than Head Office
  3. IHTM27103
    Locality of assets (situs): Money from a life policy: Issued at branch office
  4. IHTM27104
    Locality of assets (situs): Money from a life policy: Policies under seal
Inscribed and registered securities
  1. IHTM27121
    Locality of assets (situs): Inscribed and registered securities: Usual location
  2. IHTM27122
    Locality of assets (situs): Inscribed and registered securities: Branch registers
  3. IHTM27123
    Locality of assets (situs): Inscribed and registered securities: Effectiveness of register
  4. IHTM27124
    Locality of assets (situs): Inscribed and registered securities: Overseas branch registers of UK companies
  5. IHTM27125
    Locality of assets (situs): Inscribed and registered securities: Duplicate or multiple registers of non-UK companies
Canadian companies
  1. IHTM27127
    Locality of assets (situs): Canadian companies: Transfer agencies
  2. IHTM27128
    Locality of assets (situs): Canadian companies: British Colombian and Newfoundland Companies
  3. IHTM27129
    Locality of assets (situs): Canadian companies: Nova Scotia Companies
Securities issued by international organisations
  1. IHTM27141
    Locality of assets (situs): Securities issued by international organisations: List of non-UK situs organisations
  2. IHTM27142
    Locality of assets (situs): Securities issued by international organisations: List of securities given a non-UK designation by the Treasury
  3. IHTM27143
    Locality of assets (situs): Securities issued by international organisations: OECD and Inter-American Development Bank
  4. IHTM27150
    Locality of assets (situs): Securities issued by international organisations: Share certificates endorsed in blank
  5. IHTM27151
    Locality of assets (situs): Securities issued by international organisations: Building society or bank accounts in the Isle of Man or Channel Isles
Double Taxation Conventions
  1. IHTM27161
    Double Taxation Conventions: Introduction
Double Taxation Conventions: Exchange of information
  1. IHTM27163
    Double Taxation Conventions: Exchange of information: Why exchange information
  2. IHTM27164
    Double Taxation Conventions: Exchange of information: Information bulletin procedure with convention partners (form 730)
  3. IHTM27165
    Double Taxation Conventions: Exchange of information: List of conventions
  4. IHTM27166
    Double Taxation Conventions: Exchange of information: Information bulletins received from convention partners
Double Taxation Conventions: Certificate of tax paid
  1. IHTM27168
    Double Taxation Conventions: Certification of tax paid: Republic of Ireland
  2. IHTM27169
    Double Taxation Conventions: Certification of tax paid: South Africa
  3. IHTM27170
    Double Taxation Conventions: Certification of tax paid: USA
  4. IHTM27171
    Double Taxation Conventions: Certification of tax paid: Netherlands
  5. IHTM27172
    Double Taxation Conventions: Certification of tax paid: Sweden
  6. IHTM27173
    Double Taxation Conventions: Certification of tax paid: Switzerland
  7. IHTM27174
    Double Taxation Conventions: Certification of tax paid: France
  8. IHTM27175
    Double Taxation Conventions: Certification of tax paid: Italy
  9. IHTM27176
    Double Taxation Conventions: Certification of tax paid: Procedure with non-convention countries
  10. IHTM27177
    Double Taxation Conventions: Certification of tax paid: Certification of disclosure and tax enforcement procedure with USA
  11. IHTM27178
    Double Taxation Conventions: Certification of tax paid: Certification of disclosure and tax enforcement procedure with South Africa
Double Taxation Conventions: Double Taxation Relief
  1. IHTM27181
    Double Taxation Conventions: Double Taxation Relief: What is the relief?
  2. IHTM27182
    Double Taxation Conventions: Double Taxation Relief: Credit for relief claimed before grant
  3. IHTM27183
    Double Taxation Conventions: Double Taxation Relief: Examination after grant when relief claimed
Double Taxation Conventions: Procedure with non-convention countries
  1. IHTM27185
    Double Taxation Conventions: Procedure with non-convention countries: Introduction
  2. IHTM27186
    Double Taxation Conventions: Procedure with non-convention countries: Which provisions apply?
  3. IHTM27187
    Double Taxation Conventions: Procedure with non-convention countries: Relief under IHTA84/S159 (2)
  4. IHTM27188
    Double Taxation Conventions: Procedure with non-convention countries: Relief under IHTA84/S159 (3) or S159 (4)
  5. IHTM27189
    Double Taxation Conventions: Procedure with non-convention countries: Relief when both IHTA84/S159 (2) and (3) apply
Double Taxation Conventions: Procedures
  1. IHTM27190
    Double Taxation Conventions: Procedures: Procedure with convention partners
  2. IHTM27200
    Double Taxation Conventions: Procedures: Procedure when both forms of relief apply
  3. IHTM27201
    Double Taxation Conventions: Procedures: Procedure for relief by concession on shares
Double Taxation Conventions: Proper law of settlement
  1. IHTM27202
    Double Taxation Conventions: Proper law of settlement
Property excluded from Inheritance Tax
  1. IHTM27211
    Property excluded from Inheritance Tax: Introduction
  2. IHTM27212
    Property excluded from Inheritance Tax: Foreign unsettled property
  3. IHTM27220
    Property excluded from Inheritance Tax: Foreign settled property with settlor domiciled outside the UK when settlement made
  4. IHTM27230
    Property excluded from Inheritance Tax: Reversionary interest in settled property - whether directly or through a settlement
Property excluded from Inheritance Tax: Specific British Government Securities
  1. IHTM27241
    Property excluded from Inheritance Tax: Specific British Government Securities: Introduction
Property excluded from Inheritance Tax: Specific British Government Securities: discretionary trusts and exempt securities
  1. IHTM27247
    Property excluded from Inheritance Tax: Specific British Government Securities - discretionary trusts and exempt securities: Introduction
  2. IHTM27248
    Property excluded from Inheritance Tax: Specific British Government Securities - discretionary trusts and exempt securities: Unknown persons
  3. IHTM27249
    Property excluded from Inheritance Tax: Specific British Government Securities - discretionary trusts and exempt securities: Charities
  4. IHTM27250
    Property excluded from Inheritance Tax: Specific British Government Securities - discretionary trusts and exempt securities: Exit charges
  5. IHTM27251
    Property excluded from Inheritance Tax: Specific British Government Securities - discretionary trusts and exempt securities: Anti-avoidance rules
  6. IHTM27252
    Property excluded from Inheritance Tax: Specific British Government Securities - discretionary trusts and exempt securities: Exceptions for some settled reversions
Property excluded from Inheritance Tax: Specific British Government Securities cont'd
  1. IHTM27260
    Property excluded from Inheritance Tax: Specific British Government Securities: Exclusion of interest
  2. IHTM27261
    Property excluded from Inheritance Tax: Specific British Government Securities: Exclusion of repayment of Income Tax
  3. IHTM27262
    Property excluded from Inheritance Tax: Specific British Government Securities: Reversionary interest in exempt securities
  4. IHTM27263
    Property excluded from Inheritance Tax: Specific British Government Securities: Exempt securities in unadministered estates
  5. IHTM27264
    Property excluded from Inheritance Tax: Specific British Government Securities: Exempt securities as partnership assets
Property excluded from Inheritance Tax: Certain specific savings held by taxpayers in Channel Islands or Isle of Man
  1. IHTM27270
    Property excluded from Inheritance Tax: Certain specific savings held by taxpayers in Channel Islands or Isle of Man
Property excluded from Inheritance Tax: Specific property of visiting forces and staff of Allied Headquarters
  1. IHTM27272
    Property excluded from Inheritance Tax: Specific property of visiting forces and staff of Allied Headquarters: Introduction
  2. IHTM27273
    Property excluded from Inheritance Tax: Specific property of visiting forces and staff of Allied Headquarters: Assets excluded
  3. IHTM27274
    Property excluded from Inheritance Tax: Specific property of visiting forces and staff of Allied Headquarters: Qualifying persons
  4. IHTM27275
    Property excluded from Inheritance Tax: Specific property of visiting forces and staff of Allied Headquarters: List of designated countries