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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Liability on death transfers: settled property in which deceased had an interest in possession

### Persons liable ### Authority
   
The trustees (IHTM30034) IHTA84/S200(1)(b)
The personal representatives (IHTM30031) in respect of any settled land in the United Kingdom which devolves upon or vests in them IHTA84/S200(1)(a)
Any person in whom the property is vested at any time after the death (IHTM30035) IHTA84/S200(1)(c)
Any beneficiary (IHTM30035) to an interest in possession in the property at any time after the death IHTA84/S200(1)(c)
Any person for whose benefit (IHTM30037) any of the settled property or income from it is applied after the death IHTA84/S200(1)(d)