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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 30 January 2015 (see the update index for all updates)

Page Details of update  
  We are in the process of updating the Inheritance Tax Manual to remove out of date guidance about our internal processes. As a result, the following pages have now been removed from the sections detailed in the left-hand column:  
IHTM06000 IHTM06112, IHTM06131  
IHMT09000 IHTM09025 to IHTM09032, IHTM09073, IHTM09152 to IHTM09223, IHTM09244, IHTM09251, IHTM09261 to IHTM09290, IHTM09303 and IHTM09304, IHTM09306, IHTM09310, IHTM09312, IHTM09361, IHTM09364 to IHTM09367, IHTM09421 to IHTM09503  
IHTM10000 IHTM10501 to IHTM10624  
IHTM11000 IHTM11043 to IHTM11048, IHTM11123, IHTM11131, IHTM11136 to IHTM11138, IHTM11292 and IHTM11293  
IHTM18000 IHTM18012 to IHTM18044, IHTM18071 to IHTM18080, IHTM18111 to IHTM18113, IHTM18141 to IHTM18271, IHTM18241 to IHTM18247, IHTM18332, IHTM18335  
IHTM21000 IHTM21014 to IHTM21021, IHTM21024 and IHTM21025, IHTM21029  
IHTM23000 IHTM23003 to IHTM23017, IHTM23019, IHTM23032 to IHTM23083, IHTM23104, IHTM23111 to IHTM23120, IHTM23122, IHTM23142  
IHTM29000 IHTM29021 to IHTM29024, IHTM29032 to IHTM29057, IHTM29071 to IHTM29124  
IHTM30000 IHTM30505 to IHTM30511, IHTM30525, IHTM30535 to IHTM30544  
IHTM38000 IHTM38001 to IHTM38494 (whole section)  
IHTM39000 IHTM39001 to IHTM39072 (whole section)  
IHTM40000 IHTM40021 to IHTM40032, IHTM40053 to IHTM40054, IHTM40080, IHTM40091  
IHTM45000 IHTM45020 to IHTM45025