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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 1 September 2011 (see the update index for all updates)

| Page | Details of update | || | IHTM14231
to
IHTM14255  | This section of guidance on normal out of income exemption has been substantially rewritten to reflect our current practice | | IHTM15000
to
IHTM15102  | This whole section of guidance on joint property has been substantially rewritten to reflect our current practice | | IHTM18304 | This guidance has been updated | | IHTM28000
to
IHTM28397  | This whole section of guidance on liabilities has been substantially rewritten to reflect our current practice | | IHTM30181 | Our guidance on paying by cheque has been updated | | Annex | This guidance has now been replaced by the publication ‘Capital; Taxation and the National Heritage’. This can be found in the library on the HMRC website (PDF 811KB). External users can find the publication at http://www.hmrc.gov.uk/inheritancetax/conditionalexemption.pdf  |