HMRC internal manual

Inheritance Tax Manual

Inheritance Tax Manual: recent changes

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

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