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

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 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