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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 7 November 2014 (see the update index for all updates)

| Page | Details of update | || | IHTM04240 | This guidance has been amended to reflect changes in the rules of intestacy from 1 October 2014 onwards | | IHTM09000 to
IHTM09777  | This guidance has been partially updated to reflect our current procedures. | | IHTM11032 | We have added some text to this page to make this guidance clearer | | IHTM12111 to
IHTM12123  | This guidance has been amended to reflect changes in the rules of intestacy from 1 October 2014 onwards | | IHTM14001 to
IHTM14900  | This whole section of guidance has been rewritten to reflect our current thinking and practices. Out of date procedural guidance has been removed | | IHTM24145 | We have amended a small technical error on this page | | IHTM26122 | We have corrected an error on this page | | IHTM32191 | This guidance has been updated to reflect our current procedures | | IHTM35232 | This page has been amended top reflect changes in the Inheritance and Trustees Powers Act 2014. | |   | The following pages have been deleted:
IHTM09082, IHTM09083, IHTM09084, IHTM09085, IHTM09086, IHTM09087, IHTM09088, IHTM09332, IHTM09341, IHTM09342, IHTM09363, IHTM09392. IHTM14021 to IHTM14026, IHTM14051 to IHTM14055, IHTM14145, IHTM14170,IHTM14192, IHTM14234, IHTM14302, IHTM14501, IHTM14623, IHTM14801.
All pages that begin with IHTM32 have also been deleted, apart from IHTM32191  |