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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Inheritance Tax Manual: recent changes

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

Section Details of update
IHTM04262 New guidance has been published to highlight issues that may arise where:
  • the deceased was domiciled outside the UK,
  • the deceased had holdings in Open Ended Investment Companies (OEICs) and Authorised Unit Trusts (AUTs),
and it is claimed that these holdings are excluded property.