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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Alterations to the devolution of an estate: contents

Introduction
  1. IHTM35001
    Introduction
Provisions which relate to changes in the devolution of an estate
  1. IHTM35002
    Provisions which relate to changes in the devolution of an estate
Instruments of Variation
  1. IHTM35011
    Instruments of Variation: Introduction
  2. IHTM35012
    Instruments of Variation: What you should do when you receive an Instrument of Variation
  3. IHTM35013
    Instruments of Variation: Time limits
Instruments of Variation: Published guidelines
  1. IHTM35021
    Instruments of Variation: Published guidelines: Introduction
  2. IHTM35022
    Instruments of Variation: Published guidelines: Form of an instrument
  3. IHTM35023
    Instruments of Variation: Published guidelines: Who should make the instrument?
  4. IHTM35024
    Instruments of Variation: Published guidelines: Time limit
  5. IHTM35025
    Instruments of Variation: Published guidelines: Destination of property must be varied
  6. IHTM35026
    Instruments of Variation: Published guidelines: Examples where the destination of property is varied
  7. IHTM35027
    Instruments of Variation: Published guidelines: Notice of election must be given where instrument executed prior to 1 August 2002
  8. IHTM35028
    Instruments of Variation: Published guidelines: Statement of Intent must be included where instrument executed on or after 1 August 2002
  9. IHTM35029
    Instruments of Variation: Published guidelines: Calculation of additional tax and form IOV2
Instruments of Variation: Form IOV1
  1. IHTM35031
    Instruments of Variation: Form IOV1: Introduction
  2. IHTM35032
    Instruments of Variation: Form IOV1: When a variation can be made
Instruments of Variation: Who should make the instrument?
  1. IHTM35041
    Instruments of Variation: Who should make the instrument?: Introduction
  2. IHTM35042
    Instruments of Variation: Who should make the instrument?: Dead beneficiaries
  3. IHTM35043
    Instruments of Variation: Who should make the instrument?: Income between two deaths
  4. IHTM35044
    Instruments of Variation: Who should make the instrument?: Limited interests
  5. IHTM35045
    Instruments of Variation: Who should make the instrument?: Interests of persons not party to the instrument (England, Wales and Northern Ireland)
  6. IHTM35046
    Instruments of Variation: Who should make the instrument?: Interests of persons not party to the instrument (Scotland)
  7. IHTM35047
    Instruments of Variation: Who should make the instrument?: Examples where the interests of persons not party to the instrument are affected
  8. IHTM35048
    Instruments of Variation: Who should make the instrument?: Women past the age of child bearing
Instruments of Variation: Has an election been made?
  1. IHTM35051
    Instruments of Variation: Has an election been made?: Introduction
  2. IHTM35052
    Instruments of Variation: Has an election been made?: Requirements for a valid election
  3. IHTM35053
    Instruments of Variation: Has an election been made?: Form of an election
  4. IHTM35054
    Instruments of Variation: Has an election been made?: Persons making the instrument
  5. IHTM35055
    Instruments of Variation: Has an election been made?: Personal representatives
  6. IHTM35056
    Instruments of Variation: Has an election been made?: The six month time limit
  7. IHTM35057
    Instruments of Variation: Has an election been made?: Late elections
  8. IHTM35058
    Instruments of Variation: Has an election been made?: Instruments executed on or after 1 August 2002 - Has a statement of intent been included?
  9. IHTM35060
    Instruments of Variation: Has an election been made?: Has Stamp Duty exemption been claimed?
Instruments of Variation: Meaning of estate for s.142
  1. IHTM35071
    Instruments of Variation: Meaning of estate for s.142: Introduction
  2. IHTM35072
    Instruments of Variation: Meaning of estate for s.142: Settled property
  3. IHTM35073
    Instruments of Variation: Meaning of estate for s.142: Partnerships
Instruments of Variation: How many variations can be attempted?
  1. IHTM35081
    Instruments of Variation: How many variations can be attempted?: Introduction
  2. IHTM35082
    Instruments of Variation: How many variations can be attempted?: Second variation affecting the same property
  3. IHTM35083
    Instruments of Variation: How many variations can be attempted?: Variations affecting different items of property
  4. IHTM35084
    Instruments of Variation: How many variations can be attempted?: Special power enlargement or advancement (Scotland)
  5. IHTM35085
    Instruments of Variation: How many variations can be attempted?: Link between s.142 and s.144
  6. IHTM35086
    Instruments of Variation: How many variations can be attempted?: Rectification of errors
Instruments of Variation: Property redirected to the spouse or civil partner
  1. IHTM35091
    Instruments of Variation: Property redirected to the spouse or civil partner: Introduction
  2. IHTM35092
    Instruments of Variation: Property redirected to the spouse or civil partner: Variations and joint property
  3. IHTM35093
    Instruments of Variation: Property redirected to the spouse or civil partner: Gifts back to original beneficiaries
  4. IHTM35094
    Instruments of Variation: Property redirected to the spouse or civil partner: Redirection of excluded property
  5. IHTM35095
    Instruments of Variation: Property redirected to the spouse or civil partner: Limited interest slightly longer than two years
  6. IHTM35100
    Instruments of Variation: Consideration brought in from outside the estate
  7. IHTM35110
    Instruments of Variation: Does the variation affect another estate?
Instruments of Variation: Property redirected to a charity
  1. IHTM35121
    Instruments of Variation: Property redirected to a charity: Redirection to a charity by an individual
  2. IHTM35122
    Instruments of Variation: Property redirected to a charity: Gift Aid relief
  3. IHTM35123
    Instruments of Variation: Property redirected to a charity: Redirection to a charity by a non-qualifying body
  4. IHTM35124
    Instruments of Variation: Property redirected to a charity: Requirement to notify IoV to charity
Instruments of Variation: Trust created by a variation
  1. IHTM35131
    Instruments of Variation: Trust created by a variation: Introduction
  2. IHTM35132
    Instruments of Variation: Trust created by a variation: Procedure when a trust is created
  3. IHTM35133
    Instruments of Variation: Trust created by a variation: Short-term interests disregarded
  4. IHTM35134
    Instruments of Variation: Trust created by a variation: Distribution before the end of the short term interest
  5. IHTM35140
    Instruments of Variation: Procedure on completing form IOV1
Instruments of Variation: IHT implications of an Instrument of Variation
  1. IHTM35151
    Instruments of Variation: IHT implications of an Instrument of Variation: Effect of coming within s.142
  2. IHTM35152
    Instruments of Variation: IHT implications of an Instrument of Variation: Increased exemption
  3. IHTM35153
    Instruments of Variation: IHT implications of an Instrument of Variation: Increased tax as result of instrument executed before 1 August 2002
  4. IHTM35154
    Instruments of Variation: IHT implications of an Instrument of Variation: Effect of not coming within s.142
  5. IHTM35155
    Instruments of Variation: IHT implications of an Instrument of Variation: Excepted estates
  6. IHTM35156
    Instruments of Variation: IHT implications of an Instrument of Variation: Increased tax as result of instrument executed on or after 1 August 2002
Disclaimers
  1. IHTM35161
    Disclaimers: Introduction
  2. IHTM35162
    Disclaimers: IHT requirements
  3. IHTM35163
    Disclaimers: What you should do when you receive a disclaimer
  4. IHTM35164
    Disclaimers: Dead beneficiaries
  5. IHTM35165
    Disclaimers: Interests in settled property
  6. IHTM35166
    Disclaimers: Class-closing rules
Compliance with a testator's request
  1. IHTM35171
    Compliance with a testator's request: Introduction
  2. IHTM35172
    Compliance with a testator's request: What you should do if you are notified of a transfer
  3. IHTM35173
    Compliance with a testator's request: Transfers of land and to charity
Distribution from a relevant property trust set up by Will
  1. IHTM35181
    Distribution from a relevant property trust set up by Will: Introduction
  2. IHTM35182
    Distribution from a relevant property trust set up by Will: When s.144 applies
  3. IHTM35183
    Distribution from a relevant property trust set up by Will: What you should do if you receive a deed of appointment
  4. IHTM35184
    Distribution from a relevant property trust set up by Will: IHT implications
Surviving spouse or civil partner elects to take a lump sum under intestacy (England and Wales)
  1. IHTM35190
    Surviving spouse or civil partner elects to take a lump sum under intestacy (England and Wales)
Orders under the Inheritance (Provision for Family and Dependants Act) 1975
  1. IHTM35201
    Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Introduction
  2. IHTM35202
    Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Orders under s.2 I(PFD)A 1975
  3. IHTM35203
    Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Orders under ss. 8 & 9 I(PFD)A 1975
  4. IHTM35204
    Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Orders under s.10 I(PFD)A 1975
  5. IHTM35205
    Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Example of an order under s.10
  6. IHTM35206
    Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Orders staying or dismissing proceedings
  7. IHTM35207
    Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Claims settled without a Court Order
  8. IHTM35208
    Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Settled property
Provisions relating to Legitim (Scotland)
  1. IHTM35211
    Provisions relating to Legitim (Scotland): Introduction
  2. IHTM35212
    Provisions relating to Legitim (Scotland): Basic rule in s.147
  3. IHTM35213
    Provisions relating to Legitim (Scotland): Alternative to the basic rule
  4. IHTM35214
    Provisions relating to Legitim (Scotland): What is an appropriate case?
  5. IHTM35215
    Provisions relating to Legitim (Scotland): Notice of election
  6. IHTM35216
    Provisions relating to Legitim (Scotland): Action on receipt of an election
  7. IHTM35217
    Provisions relating to Legitim (Scotland): Writing to those entitled to claim legitim
  8. IHTM35218
    Provisions relating to Legitim (Scotland): Future claims to tax
  9. IHTM35219
    Provisions relating to Legitim (Scotland): IHT consequences of an election under s.147(4)
  10. IHTM35220
    Provisions relating to Legitim (Scotland): Example of the consequences of an election under s.147(4)
The Inheritance (Provision for Family and Dependants Act) 1975
  1. IHTM35231
    The Inheritance (Provision for Family and Dependants Act) 1975: Introduction
  2. IHTM35232
    The Inheritance (Provision for Family and Dependants Act) 1975: Persons who may apply
  3. IHTM35233
    The Inheritance (Provision for Family and Dependants Act) 1975: Orders the Court can make
  4. IHTM35234
    The Inheritance (Provision for Family and Dependants Act) 1975: Net estate for I(PFD)A 1975 purposes