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HMRC internal manual

Shares and Assets Valuation Manual

HM Revenue & Customs
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Inheritance Tax: Introduction

These instructions relate mainly to general procedure. Matters concerning business relief are covered in Chapter 111 of this manual SVM111000. Matters concerning agricultural relief are covered in Chapter 112 of this manual SVM112000. Detailed technical instructions on IHT can be found in the IHT Manual available on the Intranet and Internet. There is also a ‘Customer Guide to Inheritance Tax’ held on the HMRC Internet site and two paper leaflets IHT(TG)1 - a Guide to Inheritance Tax and IHT(TG)2 - a Guide to Inheritance Tax Procedures.

  Additional Guidance: SVM150000