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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 12 January 2012
(see the update index for all updates)

Page Details of update
IHTM05022 This guidance has been updated as the limit for the ‘gross executry estate’ under which a grant under the Confirmation to Small Estates (Scotland) Acts may be applied for was raised from £30,000 to £36,000 with effect from 1 February 2012.
IHTM12000 to IHTM12253  This guidance has been substantially rewritten to bring it up to date and to reflect our current practice and thinking.
IHTM12202 This page of guidance has been deleted