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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 10 August 2012 (see the update index for all updates)

Page Details of update  
IHTM21000 onwards The guidance in this section of the manual has been substantially rewritten to reflect our current procedures.  
IHTM21016 Guidance deleted.  
IHTM45000 onwards New guidance on the reduced rate of tax for estates where 10 per cent or more of a component passes to charity has been added to the manual.