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HMRC internal manual

Inheritance Tax Manual

Liability on death transfers: other unsettled property (except GWRs)

This category includes survivorship property (IHTM15081), nominated property (IHTM15101) and partnership interests (IHTM25091) subject to restricted powers of disposition under the partnership contract.

The persons liable are the same as for the free estate (IHTM30021). The surviving joint owner or partner or other person entitled under the contract will normally be liable under IHTA84/S200 (1)(c) as vestee or beneficiary or both.

There are separate instructions for gifts with reservation (GWRs) (IHTM30081).