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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 21 August 2013 (see the update index for all updates)

Page Details of update  
IHTM31872 New guidance explaining that Trusts & Estates cannot issue receipts for money sent in payment of Inheritance Tax has been added to the manual.  
IHTM31903, IHTM31904 and IHTM31933 The guidance has been deleted as it is no longer relevant.