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HMRC internal manual

Inheritance Tax Manual

Inheritance Tax Manual: recent changes

Below are details of the amendments that were published on 25 February 2009 (see theupdate index for all updates).

IHTM10000 onwards The first part of this Chapter has been substantially rewritten to take into account the change from form IHT200 to form IHT400. The rest of the manual, with the exception of the flowcharts and Chapter 24 has also been rewritten to reflect this change and changes to the supplementary Schedules to the Account.
Chapter 24, on Agricultural Relief is in the process of being rewritten. Interim guidance is available on our website.  
   
IHTM12122 onwards This page has been amended to show the change to the statutory legacy payable to a surviving spouse in England and Wales
IHTM30352 This page has been amended to show recent changes to the interest rate on IHT
IHTM30186 This page and others that make references to Certificates of Tax Deposits (CTDs) have been amended to show the change of name and location of the Team who deal with CTDs