Inheritance Tax Manual: recent changes
Below are details of the amendments that were published on 08 October 2010 (see the update index for all updates).
|Section||Title and details of update|
|IHTM01000 onwards||This whole chapter of the manual has been updated to reflect our current structure and procedures.|
|IHTM06000 onwards||This whole chapter of the manual has been updated to reflect our current procedures.|
|IHTM10251 to IHTM10253||Our guidance on certificate of tax deposits has been updated.|
|IHTM13034||New guidance has been published to show the circumstances in which we will consider an individual’s domicile and decide whether to make a determination of Inheritance Tax, as outlined in R&C Brief 34/2010|