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HMRC internal manual

Inheritance Tax Manual

From:
HM Revenue & Customs
Published
20 March 2016
Updated:
7 April 2026 - See all updates

IHTM15000 - Joint property and nominated property: contents

Introduction

  1. IHTM15001
    Introduction

Joint property

  1. IHTM15011
    Joint property: What is joint property?
  2. IHTM15012
    Joint property: Joint property and inheritance tax

Investigation of form IHT404

  1. IHTM15021
    Investigation of form IHT404: Introduction to form IHT404
  2. IHTM15022
    Investigation of form IHT404: What information does form IHT404 contain?
  3. IHTM15023
    Investigation of form IHT404: General investigation points
  4. IHTM15060
    Investigation of form IHT404: Lifetime transfers
  5. IHTM15061
    Investigation of form IHT404: Gifts with reservation
  6. IHTM15062
    Investigation of form IHT404: Insurance policies and annuities
  7. IHTM15063
    Investigation of form IHT404: Jointly owned foreign property
  8. IHTM15064
    Investigation of form IHT404: Joint debts

The extent of the share: All locations

  1. IHTM15031
    The extent of the share: All locations: Joint property passing by survivorship
  2. IHTM15032
    The extent of the share: All locations: Joint property passing by will or intestacy

The extent of the share: England, Wales and Northern Ireland

  1. IHTM15040
    The extent of the share: England, Wales and Northern Ireland: Practice where there is no documentary evidence of an express trust
  2. IHTM15041
    The extent of the share: England, Wales and Northern Ireland: When are the beneficial interests ascertained?
  3. IHTM15042
    The extent of the share: England, Wales and Northern Ireland: Joint money accounts
  4. IHTM15043
    The extent of the share: England, Wales and Northern Ireland: Lifetime gifts arising out of a transfer of an account into joint names
  5. IHTM15044
    The extent of the share: England, Wales and Northern Ireland: Land
  6. IHTM15045
    The extent of the share: England, Wales and Northern Ireland: Procedure where the property produces income but the deceased takes a different share to his supposed share of the property

The extent of the share: Scotland

  1. IHTM15050
    The extent of the share: Scotland: Special destinations and proof of donation
  2. IHTM15051
    The extent of the share: Scotland: Joint money accounts
  3. IHTM15052
    The extent of the share: Scotland: Land
  4. IHTM15053
    The extent of the share: Scotland: Which law to apply to joint investments owned by someone domiciled in Scotland
  5. IHTM15054
    The extent of the share: Scotland: Joint money accounts and special destinations

Valuation of joint property

  1. IHTM15071
    Valuation of joint property: Valuation
  2. IHTM15072
    Valuation of joint property: Discounts for joint ownership

Types of joint property

  1. IHTM15081
    Types of joint property: Introduction
  2. IHTM15082
    Types of joint property: Types of joint property in England, Wales and Northern Ireland

Types of joint property in Scottish law

  1. IHTM15091
    Types of joint property in Scottish law: Introduction
  2. IHTM15092
    Types of joint property in Scottish law: Joint property rights of trustees and partners
  3. IHTM15093
    Types of joint property in Scottish law: Common property

Nominated property

  1. IHTM15101
    Nominated property: What is nominated property?
  2. IHTM15102
    Nominated property: Investigation of nominated property