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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 22 April 2014 (see the update index for all updates).

| Page | Details of update | || | IHTM06013 and IHTM06028  | We have updated this guidance and added a new page to reflect changes to the excepted estates regulations. | | IHTM10751 to IHTM10755  | We have amended this guidance to take account of changes to our forms | | IHTM31000 onwards | The whole of this chapter has been substantially rewritten to reflect our current practice. | | IHTM31030 to IHTM31034  | We have added new pages to the manual, showing examples of how to calculate Inheritance Tax. | | IHTM31023
IHTM36106 | We have added new guidance about when you can tell us about amendments to an IHT400. We have also updated our existing guidance to reflect these changes. | | IHTM34032 | We have amended this page to show the time limits for making a claim for loss on sale of shares. | | IHTM43001 | We have made a minor amendment to clarify the guidance on this page. | |   | The following pages have been deleted from the manual

IHTM31500, IHTM31720, IHTM31721, IHTM31722, IHTM31931 and IHTM31932