IHTM35173 - Compliance with a testator's request: transfers of land and to charity

You should refer to Technical any case where freehold land or an interest in it is transferred by a devisee and the taxpayers claim that IHTA84/S143 applies.

If the transfer is to a charity, you should follow the instructions [You should refer to Technical any case where freehold land or an interest in it is transferred by a devisee and the taxpayers claim that IHTA84/S143 applies.

If the transfer is to a charity, you should follow the instructions](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm35121) as those instructions apply to IHTA84/S143 as they apply to IHTA84/S142.