This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

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 (IHTM30313).