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HMRC internal manual

Inheritance Tax Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. IHTM27000
  3. IHTM27151

Foreign property: securities issued by international organisations: bank or building society accounts in the Channel Islands and Isle of Man

Any case where it is claimed that an account with a UK Building Society must be treated as situated in the Channel Islands or the Isle of Man, so it is exempt from IHT, must be referred to Technical.

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