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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 10 May 2011 (see the update index for all updates).

Section Title and details of update
   
IHTM03000  
onwards The whole of this section of guidance has been rewritten to reflect our current procedures. As the numbering for this section of guidance will have changed and some pages may have been deleted you should delete any current shortcuts that you have to any pages that start with IHTM03
IHTM05000  
onwards The whole of this section of guidance has been rewritten to reflect our current procedures. As the numbering for this section of guidance will have changed and some pages may have been deleted you should delete any current shortcuts that you have to any pages that start with IHTM05
IHTM10073 &  
IHTM34158  New guidance has been added to the manual on the treatment of shares in Northern Rock and Bradford and Bingley for Inheritance Tax purposes.
IHTM19000   
onwards The whole of this section of guidance has been rewritten to reflect our current procedures. As the numbering for this section of guidance will have changed and some pages may have been deleted you should delete any current shortcuts that you have to any pages that start with IHTM19