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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Inheritance Tax Manual: recent changes

Below are details of the amendments that were published on 21 August 2009 (see the update index for all updates).

IHTM43000 onwards This new chapter of the manual on transferable nil rate bands has now been published. This replaces the interim guidance previously published on our website.