This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Inheritance Tax Manual: recent changes

Below are details of the amendments that were published on 10 May 2013 (see the update index for all updates)

Page Details of update
IHTM17000 to  
IHTM17505  The whole of this section of guidance has been substantially rewritten to reflect our current thinking and practice. You should delete any shortcuts you may have saved to pages in this section of the IHTM as they may have moved or been deleted.