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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Liabilities: investigating liabilities: costs and commissions

The manual provides guidance on the following

  • costs of sale (general) (IHTM28081)
  • costs of sale of heritage property that has been conditionally exempted (IHTM31493)
  • costs of sale of woodlands that were left out of account for tax under IHTA84/S125 (IHTM31492)
  • costs of realisation in partnership cases (IHTM28158)
  • costs of discharge of receiver/deputy for a person lacking capacity (IHTM28082) (England and Wales only)
  • costs of discharge of Curator Bonis (IHTM28083) (Scotland only)
  • an agent’s commission for recovery of an asset(IHTM28084).