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HMRC internal manual

Inheritance Tax Manual

Assessing: calculation principles: entries

Each separate title under which you are charging tax must have its own assessment entry.

In most cases, different people (or people in different capacities) are liable for the tax at each title, so separating the tax liabilities between the titles means that each liable person will receive only their appropriate calculations.

Name each Entry with a consecutive letter.

  • The free estate on death is always Entry A.
  • Try to name other titles chargeable as part of the death estate next, such as Will trusts and GWRs (IHTM14301) at death value. Then name any chargeable lifetime transfers - in the order the gifts were made.


  • Entry  Title
  • A - Free estate
  • B - J Bloggs Will Trust
  • C - Gift to F Smith Jan 2008
  • D - Gift to B Bloggs Sept 2009
  • E - Gift to F Smith June 2011

For detailed guidance on how to create entries for lifetime gifts see IHTM31103