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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 5 February 2014 (see the update index for all updates).

Page Details of update
IHTM33000 onwards The whole of this chapter has been substantially rewritten to reflect our current practice
IHTM42165 The guidance on this page about the period of ownership has been rewritten
IHTM45031 We have corrected an error in the calculation on this page
IHTM33021, IHTM33025. IHTM33030, IHTM33032, IHTM33040, IHTM33042, IHTM38265 Deleted from the manual