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

Liabilities: investigating liabilities: annuities payable on separation, divorce or dissolution of a civil partnership

You may allow a deduction for an annuity payable under

  • a Deed of Separation
  • an agreement for maintenance on a divorce or dissolution of a civil partnership (IHTM11032)
  • an order of Court following divorce or dissolution of a civil partnership

The allowable deduction will be calculated by the Actuarial Team. But before referring the matter you should find out from the taxpayers:

  • the precise circumstances in which the annuity is payable
  • the date of birth of the annuitant
  • the gender of the annuitant
  • the frequency of payment of the annuity.