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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 30 March 2009 (see theupdate index for all updates).

Section Details of update
IHTM24000 onwards The whole of this chapter has been rewritten to reflect our current practice and thinking. It has not been possible to update the rest of the manual at this time so some links into this chapter may take you to the wrong page. Until we can update the rest of the manual you should use the main index for the chapter to navigate to the page you need.