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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

IHTM26126 - Step 4 - grossing up: other property which bears its own tax

The following other property taxable on the death bears its own tax

  • joint property (IHTM15011) passing by survivorship (IHTM15081)
  • nominated property (IHTM15101)
  • property taxable as a gift with reservation (GWR) (IHTM14025) under FA86/S102 (3), and
  • any other property which does not vest in the deceased’s personal representatives (IHTM05012)