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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 16 February 2011(see the update index for all updates)

Section Details of update
IHTM04250 New guidance on the Inheritance Tax position in respect of refunds of Income Tax that are :
  • claimed by a settlor ,and
  • passed on to trustees
has been added to the Manual.    
  IHTM04263 New guidance on awards for gallantry that are excluded from the charge to Inheritance Tax has been added to the Manual.