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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Attribution process: introduction

When the required conditions are satisfied, instalments are available

  • for the tax payable on the value transferred by the chargeable transfer
  • which is attributable to the value of the qualifying property (IHTA84/S227 (1)).How much of the tax qualifies for instalments? The attribution process can be illustrated by examples in respect of lifetime transfers (IHTA84/S30312) and transfers on death (