This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Recent changes to this manual

Below are details of the amendments that were published on 26 March 2010 (see the update index for all updates).

onwards This whole section of the guidance has been updated and rewritten to reflect current procedures  
  IHTM42995 The text previously published as Revenue and Customs Brief 61/09 has been incorporated in the manual. This sets out our current view on the Inheritance Tax position in relation to contributions to an Employee Benefit Trust.