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HMRC internal manual

Inheritance Tax Manual

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 IHTM35121 as those instructions apply to IHTA84/S143 as they apply to IHTA84/S142.