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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 13 December 2013 (see the update index for all updates)

Page Details of update
IHTM18333 This page of guidance has been updated to reflect our current process.
IHTM18001 onwards References to PC&S have been changed to Service throughout this section of the manual
IHTM27000 onwards This whole section of guidance has been substantially rewritten and updated. Please note that the guidance at IHTM27079, IHTM27080 and IHTM27104 is still being reviewed and will be amended again shortly
IHTM28024 We have added some more examples to this page of guidance
IHTM30402 This guidance has been updated to reflect the current time limits for claiming a repayment of overpaid tax.