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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 22 October 2009 (see the update index for all updates).

IHTM30352 & IHTM31665  This guidance has been updated to show recent changes to interest rates on unpaid tax and supplementary interest on overpaid tax and interest.  
    Other general improvements and minor updates have been made to the manual