Beta 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 27 June 2013 (see the update index for all updates).

Page Details of update
IHTM27079 We have made a small amendment to the text on this page of guidance.
IHTM42900 to IHTM42991 The whole of this section of guidance has been substantially rewritten to reflect our current thinking and practice. You should delete any existing shortcuts you have to guidance in this section as the pages may have moved or been deleted.