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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Inheritance Tax Manual: recent changes

Below are details of the amendments that were published on 29 October 2013 (see the update index for all updates)

Page Details of update  
     
IHTM11033 The guidance on this page has been updated to reflect changes to the limit on spouse or civil partner exemption for spouses and civil partners who are domiciled outside the UK.  
IHTM13040 to IHTM13049  New guidance on elections for non-UK domiciled spouses and civil partners to be domiciled in the UK has been added to the manual. This replaces the guidance previously published on our website.  
IHTM14055 The guidance on excepted transfers on this page has been updated.  
IHTM16074 to IHTM16078  New guidance on additions of value and property to settled property has been added to the manual.  
IHTM28002 Guidance renumbered from IHTM28010 as a result of new guidance.  
IHTM28010 to IHTM28032  New guidance on restrictions to liabilities that can be deducted for Inheritance Tax purposes has been added to the manual. This replaces and makes some amendments to the guidance previously published on our website.  
IHTM28040 Guidance renumbered from IHTM28030 as a result of new guidance.  
IHTM28041 Guidance renumbered from IHTM28040 as a result of new guidance.  
IHTM45008 New guidance about a model clause for Wills, developed by the Society of Trust and Estate Practitioners, has been added to the guidance on this page about the reduced rate of Inheritance Tax.