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Introduction

Liability: Introduction

Liability: Liability on death transfers: The persons liable

Liability: Liability on death transfers: Other unsettled property (except GWRs)

Liability: Liability on death transfers: Settled property in which deceased had a qualifying interest in possession

Liability: Liability on death transfers: Succession in Scotland

Liability: Liability on death transfers: Interests under Superannuation Schemes

Liability: Liability on death transfers: Priorities

Liability: Definition and extent of liability: Personal representatives

Liability: Definition and extent of liability: Extent of a personal representative's liability

Liability: Definition and extent of liability: Nature of a personal representative's liability

Liability: Definition and extent of liability: Trustees

Liability: Definition and extent of liability: Persons liable under S200(1)(c)

Liability: Definition and extent of liability: Persons excluded

Liability: Definition and extent of liability: Property settled before the death

Liability: Definition and extent of liability: Particular situations

Liability: Definition and extent of liability: Policies effected by a person who dies domiciled outside the UK

Liability: Liability on potentially exempt transfers (PETs): Persons liable

Liability: Liability on potentially exempt transfers (PETs): Priorities

Liability: Liability on potentially exempt transfers (PETs): Recourse to transferor's personal representatives

Liability: Liability on potentially exempt transfers (PETs): Practice relating to personal representatives

Liability: Definition and extent of liability (PETs): Transferee

Liability: Definition and extent of liability (PETs): Persons liable under S199(1)(c)

Liability: Definition and extent of liability (PETs): Persons excluded

Liability: Definition and extent of liability (PETs): Objects of a relevant property trust

Liability: Liability on lifetime transfers chargeable when made: Introduction

Liability: Liability on lifetime transfers chargeable when made: Persons liable

Liability: Definition and extent of liability (lifetime transfers chargeable when made): Transferor

Liability: Definition and extent of liability (lifetime transfers chargeable when made): Extent of liability of persons secondarily liable

Liability: Definition and extent of liability (lifetime transfers chargeable when made): Spouse or civil partner of transferor

Liability: Definition and extent of liability (lifetime transfers chargeable when made): Limitation on spouse's or civil partner's liability

Liability: Liability on gifts with reservation (GWRs): Introduction

Liability: Liability on gifts with reservation (GWRs): Persons liable when treated as a PET

Liability: Liability on gifts with reservation (GWRs): Persons liable when treated as part of death estate

Liability: Liability on gifts with reservation (GWRs): Definition and extent of liability

Liability: Liability on settled property: Persons liable

Liability: Definition and extent of liability (settled property): Trustees

Liability: Definition and extent of liability (settled property): Persons other than trustees

Liability: Definition and extent of liability (settled property): Beneficiaries

Liability: Definition and extent of liability (settled property): Recipients of benefit

Liability: The settlor: Definitions

Liability: The settlor: Limitations on settlor's liability

Liability: The settlor: PETs

Liability: The settlor: Death charge on lifetime transfers chargeable when made

Liability: The settlor: Settlement made before 11 December 1974

Liability: Liability in special cases: Heritage property

Liability: Liability in special cases: Discretionary trust charges and heritage property

Liability: Liability in special cases: Woodlands

Liability: Liability in special cases: Transfers by a close company

Liability: Liability in special cases: liability of purchaser

General payment rule

Due date for payment: Death transfers

Due date for payment: Other charges arising on death

Due date for payment: Lifetime transfers chargeable when made

Due date for payment: Discretionary trusts

Due date for payment: Conditionally exempt property

Due date for payment: Woodlands

Due date for payment: Payment before due date

Due date for payment: Request to pay in advance

Due date for payment: Postponing payment

Tax payable on taking out of grant: Inheritance Tax rates

Tax payable on taking out of grant: Non-instalment option property

Tax payable on taking out of grant: Payment methods: Payment by cheque

Tax payable on taking out of grant: Payment methods: Payment by electronic transfer

Tax payable on taking out of grant: Payment methods: Payment by National Savings or government stock

Tax payable on taking out of grant: Payment methods: Payment by IHT Direct Payment Scheme

Tax payable on taking out of grant: Payment methods: Payment by transfer of land or chattels

Tax payable on taking out of grant: Payment methods: Payment by Certificates of Tax Deposit

Tax payable on taking out of grant: Payment methods: Payment out of tax repayments

Instalment option: Introduction

Instalment option: Payment by instalments: When instalments are payable

Instalment option: Payment by instalments: Election

Instalment option: Payment by instalments: Request to elect for instalments after tax paid in one sum

Instalment option: Payment by instalments: Option where additional tax payable

Instalment option: Transfers on death: Introduction

Instalment option: Transfers on death: Categories of qualifying property

Instalment option: Transfers on death: Land

Instalment option: Transfers on death: Businesses and interests in businesses

Instalment option: Transfers on death: Shares and securities

Instalment option: Transfers on death: Meaning of 'unquoted' for instalments

Instalment option: Transfers on death: Control holdings of shares and securities

Instalment option: Transfers on death: Unquoted shares - undue hardship

Instalment option: Transfers on death: Unquoted shares - 20% tax test

Instalment option: Transfers on death: Unquoted shares - 拢20,000 value and 10% nominal value test

Instalment option: PETs: Deaths before 17 March 1987

Instalment option: Transfers and other events on or after 17 March 1987: The conditions

Instalment option: Transfers and other events on or after 17 March 1987: Unquoted shares

Instalment option: Transfers and other events on or after 17 March 1987: Settled property

Instalment option: Transfers and other events on or after 17 March 1987: The transferee

Instalment option: Qualifying property (PETs): Land

Instalment option: Qualifying property (PETs): Businesses and interest in businesses

Instalment option: Qualifying property (PETs): Control holdings

Instalment option: Qualifying property (PETs): Unquoted shares or securities - undue hardship

Instalment option: Qualifying property (PETs): Unquoted shares or securities - 20% tax test

Instalment option: Qualifying property (PETs): Unquoted shares - 拢20,000 value and 10% nominal value

Instalment option: Lifetime transfers chargeable when made: Introduction

Instalment option: Lifetime transfers chargeable when made: Tax immediately payable

Instalment option: Lifetime transfers chargeable when made: Additional tax payable on death of transferor

Instalment option: Lifetime transfers chargeable when made: Previous legislation and lifetime transfers

Instalment option: Lifetime transfers chargeable when made: Qualifying property

Instalment option: Gifts with reservation: Deceased's residence

Instalment option: Gifts with reservation: Other qualifying property

Instalment option: Lifetime cesser of a qualifying interest in possession: Introduction

Instalment option: Lifetime cesser of a qualifying interest in possession: Cesser a PET

Instalment option: Lifetime cesser of a qualifying interest in possession: Cesser taxable when made

Instalment option: Relevant property trusts

Instalment option: Woodlands

Instalment option: Attribution process: Introduction

Instalment option: Attribution process: Lifetime transfers

Instalment option: Attribution process: Death estate

Instalment option: End of instalment option: Introduction

Instalment option: End of instalment option: Meaning of 'sold'

Instalment option: End of instalment option: Underwriting interests

Instalment option: End of instalment option: Chargeable transfers otherwise than on death

Interest: Introduction

Interest: Rates of interest: Background

Interest: Rates of interest: The rates

Interest: Rates of interest: The higher and lower rates before 16 December 1986

Interest: Interest period: General rule

Interest: Interest period: Instalments without interest relief

Interest: Interest period: Instalments with interest relief

Interest: Special rules: Inheritance (Provision for Family & Dependants) Act 1975

Interest: Special rules: Voidable transfers

Interest: Special rules: Property accepted in satisfaction of tax

Interest: Special rules: Scotland - legitim

Interest: Special rules: Settled property - sales and mortgages of reversionary interests

Adjustment of tax paid: Underpayments

Adjustment of tax paid: Repayments

Adjustment of tax paid: Reopening IHT liabilities: Introduction

Adjustment of tax paid: Reopening IHT liabilities: Procedure

Adjustment of tax paid: Reconsideration of value: Introduction

Adjustment of tax paid: Reconsideration of value - reconsideration by taxpayers: Bars to reopening value

Adjustment of tax paid: Reconsideration of value - reconsideration by taxpayers: Changed circumstances

Adjustment of tax paid: Reconsideration of value - reconsideration by taxpayers: Unquoted shares

Adjustment of tax paid: Reconsideration of value - reconsideration by taxpayers: Land and buildings

Adjustment of tax paid: Reconsideration of value - reconsideration by taxpayers: Decrease requested

Adjustment of tax paid: Reconsideration of value - reconsideration by HMRC: General rules

Adjustment of tax paid: Reconsideration of value - reconsideration by HMRC: Agreements

Adjustment of tax paid: Reconsideration of value - reconsideration by HMRC: Valuation Office Agency

Adjustment of tax paid: Reconsideration of value - reconsideration by HMRC: Shares and Assets Valuation

Adjustment of tax paid: Reconsideration of value - reconsideration by HMRC: Effect of a sale

Adjustment of tax paid: Determination of questions on previous view of the law: Scope of IHTA84/S255

Adjustment of tax paid: Determination of questions on previous view of the law: HMRC law

Adjustment of tax paid: Determination of questions on previous view of the law: Disputed cases

Adjustment of tax paid: Determination of questions on previous view of the law: Payment and acceptance of tax

Adjustment of tax paid: Determination of questions on previous view of the law: Delay by HMRC

Adjustment of tax paid: Determination of questions on previous view of the law: Instalment cases

Adjustment of tax paid: Determination of questions on previous view of the law: Amendments after the change of practice

Adjustment of tax paid: Limitation of liability by lapse of time: Statutory provisions

Adjustment of tax paid: Limitation of liability by lapse of time: Time limits for recovery of unpaid tax

Adjustment of tax paid: Limitation of liability by lapse of time: Provisional calculations

Adjustment of tax paid: Limitation of liability by lapse of time: Property in the hands of purchasers

Adjustment of tax paid: Limitation of liability by lapse of time: Offshore matter and offshore transfers

Remissions: Introduction

Remissions: Distinction between remissions and irrecoverable assessments

Remissions: When a claim may be discharged

Remissions: Compromise cases: Points of law

Remissions: Compromise cases: Unenforceable claims

Remissions: Compromise cases: Assessments

Remissions: Compromise cases: Reference to Debt Management and Banking

Remissions: Erroneous or excessive repayments of tax: Over-repayments to be reported

Remissions: Erroneous or excessive repayments of tax: Repayment of deposits

Remissions: Erroneous or excessive repayments of tax: Recovery procedures

Remissions: Erroneous or excessive repayments of tax: Interest supplement