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Personal tax

HMRC internal manual

Inheritance Tax Manual

From:: HM Revenue & Customs
Published: 20 March 2016
Updated:: 11 April 2024 - See all updates

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Contents
IHTM30000

IHTM30265 - Lifetime transfers chargeable when made: qualifying property

The qualifying property is the same as for potentially exempt transfers (PETs) (IHTM30251).

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