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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 28 March 2011 (see the update index for all updates)

Section Details of update
IHTM42900 to IHTM42995  The guidance in this section has been removed whilst it is being rewritten. For our current thinking on how Employee Benefit Trusts are to be treated for Inheritance Tax purposes please look at our latest Revenue and Customs Brief published in April 2011 on the HMRC website 
IHTM06024 to IHTM06027  New guidance has been included to explain the circumstances in which unused transferable nil rate band (TNRB) can be claimed on an excepted estate. This follows changes to the excepted estates regulations on 1 March 2010.
IHTM10375 This guidance has been updated to reflect the fact that Extra Statutory Concession F1 has now been withdrawn