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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 20 May 2009(see the update indexfor all updates)

Section Details of update
IHTM32132 The IHTM has been updated to reflect the changes to the Tribunals and appeals process across the whole of HM Revenue and Customs.
Please follow the links to see the pages of the manual that contain the amendments that relate to these changes.    
  IHTM32211 to IHTM32214  
  IHTM37011 to IHTM37013  
  IHTM37054 to IHTM37056  
  IHTM37100 to IHTM37111and IHTM38292  
  IHTM30352 This page has been amended to show recent changes to the interest rate on IHT
IHTM38329 These pages have been amended to show the recent changes to our banking arrangements.