IHTM30000 - Liability and payment of tax: contents - HMRC internal manual - GOV.UK

IHTM30000 - Liability and payment of tax: contents Introduction IHTM30001 Introduction Liability IHTM30011 Liability: Introduction Liability: Liability on death transfers IHTM30021

Liability: Liability on death transfers: The persons liable IHTM30022 Liability: Liability on death transfers: Other unsettled property (except GWRs) IHTM30023 Liability: Liability on death

transfers: Settled property in which deceased had a qualifying interest in possession IHTM30024 Liability: Liability on death transfers: Succession in Scotland IHTM30025 Liability: Liability

on death transfers: Interests under Superannuation Schemes IHTM30026 Liability: Liability on death transfers: Priorities Liability: Definition and extent of liability IHTM30031 Liability:

Definition and extent of liability: Personal representatives IHTM30032 Liability: Definition and extent of liability: Extent of a personal representative's liability IHTM30033 Liability:

Definition and extent of liability: Nature of a personal representative's liability IHTM30034 Liability: Definition and extent of liability: Trustees IHTM30035 Liability: Definition and

extent of liability: Persons liable under S200(1)(c) IHTM30036 Liability: Definition and extent of liability: Persons excluded IHTM30037 Liability: Definition and extent of liability:

Property settled before the death IHTM30038 Liability: Definition and extent of liability: Particular situations IHTM30039 Liability: Definition and extent of liability: Policies effected by

a person who dies domiciled outside the UK Liability: Liability on potentially exempt transfers (PETs) IHTM30041 Liability: Liability on potentially exempt transfers (PETs): Persons liable

IHTM30042 Liability: Liability on potentially exempt transfers (PETs): Priorities IHTM30043 Liability: Liability on potentially exempt transfers (PETs): Recourse to transferor's personal

representatives IHTM30044 Liability: Liability on potentially exempt transfers (PETs): Practice relating to personal representatives Liability: Definition and extent of liability (PETs)

IHTM30051 Liability: Definition and extent of liability (PETs): Transferee IHTM30052 Liability: Definition and extent of liability (PETs): Persons liable under S199(1)(c) IHTM30053

Liability: Definition and extent of liability (PETs): Persons excluded IHTM30054 Liability: Definition and extent of liability (PETs): Objects of a relevant property trust Liability:

Liability on lifetime transfers chargeable when made IHTM30061 Liability: Liability on lifetime transfers chargeable when made: Introduction IHTM30062 Liability: Liability on lifetime

transfers chargeable when made: Persons liable Liability: Definition and extent of liability (lifetime transfers chargeable when made) IHTM30071 Liability: Definition and extent of liability

(lifetime transfers chargeable when made): Transferor IHTM30072 Liability: Definition and extent of liability (lifetime transfers chargeable when made): Extent of liability of persons

secondarily liab

le IHTM30073 Liability: Definition and extent of liability (lifetime transfers chargeable when made): Spouse or civil partner of transferor IHTM30074 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) IHTM30081 Liability: Liability

on gifts with reservation (GWRs): Introduction IHTM30082 Liability: Liability on gifts with reservation (GWRs): Persons liable when treated as a PET IHTM30083 Liability: Liability on gifts

with reservation (GWRs): Persons liable when treated as part of death estate IHTM30084 Liability: Liability on gifts with reservation (GWRs): Definition and extent of liability Liability:

Liability on settled property IHTM30091 Liability: Liability on settled property: Persons liable Liability: Definition and extent of liability (settled property) IHTM30101 Liability:

Definition and extent of liability (settled property): Trustees IHTM30102 Liability: Definition and extent of liability (settled property): Persons other than trustees IHTM30103 Liability:

Definition and extent of liability (settled property): Beneficiaries IHTM30104 Liability: Definition and extent of liability (settled property): Recipients of benefit Liability: The settlor

IHTM30111 Liability: The settlor: Definitions IHTM30112 Liability: The settlor: Limitations on settlor's liability IHTM30113 Liability: The settlor: PETs IHTM30114 Liability: The settlor:

Death charge on lifetime transfers chargeable when made IHTM30115 Liability: The settlor: Settlement made before 11 December 1974 Liability: Liability in special cases IHTM30121 Liability:

Liability in special cases: Heritage property IHTM30122 Liability: Liability in special cases: Discretionary trust charges and heritage property IHTM30123 Liability: Liability in special

cases: Woodlands IHTM30124 Liability: Liability in special cases: Transfers by a close company IHTM30125 Liability: Liability in special cases: liability of purchaser General payment rule

IHTM30140 General payment rule Due date for payment IHTM30151 Due date for payment: Death transfers IHTM30152 Due date for payment: Other charges arising on death IHTM30153 Due date for

payment: Lifetime transfers chargeable when made IHTM30154 Due date for payment: Discretionary trusts IHTM30155 Due date for payment: Conditionally exempt property IHTM30156 Due date for

payment: Woodlands IHTM30157 Due date for payment: Payment before due date IHTM30158 Due date for payment: Request to pay in advance IHTM30159 Due date for payment: Postponing payment Tax

payable on taking out of grant IHTM30171 Tax payable on taking out of grant: Inheritance Tax rates IHTM30172 Tax payable on taking out of grant: Non-instalment option property Tax payable on

taking out of grant: Payment methods IHTM30181 Tax payable on taking out of grant: Payment methods: Payment by cheque IHTM30182 Tax payable on taking out of grant: Payment methods:

Payment by electronic transfer IHTM30183 Tax payable on taking out of grant: Payment methods: Payment by National Savings or government stock IHTM30184 Tax payable on taking out of grant:

Payment methods: Payment by IHT Direct Payment Scheme IHTM30185 Tax payable on taking out of grant: Payment methods: Payment by transfer of land or chattels IHTM30186 Tax payable on taking

out of grant: Payment methods: Payment by Certificates of Tax Deposit IHTM30187 Tax payable on taking out of grant: Payment methods: Payment out of tax repayments Instalment option IHTM30191

Instalment option: Introduction Instalment option: Payment by instalments IHTM30201 Instalment option: Payment by instalments: When instalments are payable IHTM30202 Instalment option:

Payment by instalments: Election IHTM30203 Instalment option: Payment by instalments: Request to elect for instalments after tax paid in one sum IHTM30204 Instalment option: Payment by

instalments: Option where additional tax payable Instalment option: Transfers on death IHTM30211 Instalment option: Transfers on death: Introduction IHTM30212 Instalment option: Transfers on

death: Categories of qualifying property IHTM30213 Instalment option: Transfers on death: Land IHTM30214 Instalment option: Transfers on death: Businesses and interests in businesses

IHTM30215 Instalment option: Transfers on death: Shares and securities IHTM30216 Instalment option: Transfers on death: Meaning of 'unquoted' for instalments IHTM30217 Instalment option:

Transfers on death: Control holdings of shares and securities IHTM30218 Instalment option: Transfers on death: Unquoted shares - undue hardship IHTM30219 Instalment option: Transfers on

death: Unquoted shares - 20% tax test IHTM30220 Instalment option: Transfers on death: Unquoted shares - £20,000 value and 10% nominal value test Instalment option: PETs IHTM30231 Instalment

option: PETs: Deaths before 17 March 1987 Instalment option: Transfers and other events on or after 17 March 1987 IHTM30241 Instalment option: Transfers and other events on or after 17

March 1987: The conditions IHTM30242 Instalment option: Transfers and other events on or after 17 March 1987: Unquoted shares IHTM30243 Instalment option: Transfers and other events on or

after 17 March 1987: Settled property IHTM30244 Instalment option: Transfers and other events on or after 17 March 1987: The transferee Instalment option: Qualifying property (PETs)

IHTM30251 Instalment option: Qualifying property (PETs): Land IHTM30252 Instalment option: Qualifying property (PETs): Businesses and interest in businesses IHTM30253 Instalment option:

Qualifying property (PETs): Control holdings IHTM30254 Instalment option: Qualifying property (PETs): Unquoted shares or securities - undue hardship IHTM30255 Instalment option: Qualifying

property (PETs): Unquoted shares or securities - 20% tax test IHTM30256 Instalment option: Qualifying property (PETs): Unquoted shares - £20,000 value and 10% nominal value Instalment

option:

Lifetime transfers chargeable when made IHTM30261 Instalment option: Lifetime transfers chargeable when made: Introduction IHTM30262 Instalment option: Lifetime transfers chargeable when

made: Tax immediately payable IHTM30263 Instalment option: Lifetime transfers chargeable when made: Additional tax payable on death of transferor IHTM30264 Instalment option: Lifetime

transfers chargeable when made: Previous legislation and lifetime transfers IHTM30265 Instalment option: Lifetime transfers chargeable when made: Qualifying property Instalment option: Gifts

with reservation IHTM30271 Instalment option: Gifts with reservation: Deceased's residence IHTM30272 Instalment option: Gifts with reservation: Other qualifying property Instalment option:

Lifetime cesser of an interest in possession IHTM30281 Instalment option: Lifetime cesser of a qualifying interest in possession: Introduction IHTM30282 Instalment option: Lifetime cesser of

a qualifying interest in possession: Cesser a PET IHTM30283 Instalment option: Lifetime cesser of a qualifying interest in possession: Cesser taxable when made Instalment option: Relevant

property trusts IHTM30290 Instalment option: Relevant property trusts Instalment option: Woodlands IHTM30300 Instalment option: Woodlands Instalment option: Attribution process IHTM30311

Instalment option: Attribution process: Introduction IHTM30312 Instalment option: Attribution process: Lifetime transfers IHTM30313 Instalment option: Attribution process: Death estate

Instalment option: End of instalment option IHTM30321 Instalment option: End of instalment option: Introduction IHTM30322 Instalment option: End of instalment option: Meaning of 'sold'

IHTM30323 Instalment option: End of instalment option: Underwriting interests IHTM30324 Instalment option: End of instalment option: Chargeable transfers otherwise than on death Interest

IHTM30341 Interest: Introduction Interest: Rates of interest IHTM30351 Interest: Rates of interest: Background IHTM30352 Interest: Rates of interest: The rates IHTM30353 Interest: Rates of

interest: The higher and lower rates before 16 December 1986 Interest: Interest period IHTM30361 Interest: Interest period: General rule IHTM30362 Interest: Interest period: Instalments

without interest relief IHTM30363 Interest: Interest period: Instalments with interest relief Interest: Special rules IHTM30371 Interest: Special rules: Inheritance (Provision for Family &

Dependants) Act 1975 IHTM30372 Interest: Special rules: Voidable transfers IHTM30373 Interest: Special rules: Property accepted in satisfaction of tax IHTM30374 Interest: Special rules:

Scotland - legitim IHTM30375 Interest: Special rules: Settled property - sales and mortgages of reversionary interests Adjustment of tax paid IHTM30401 Adjustment of tax paid: Underpayments

IHTM30402 Adjustment of tax paid: Repayments Adjustment of tax paid: Reopening IHT liabilities IHTM30411 Adjustment of tax paid: Reopening IHT liabilities: Introduction IHTM30412 Adjust

ment of tax paid: Reopening IHT liabilities: Procedure Adjustment of tax paid: Reconsideration of value IHTM30421 Adjustment of tax paid: Reconsideration of value: Introduction Adjustment of

tax paid: Reconsideration of value: Reconsideration by taxpayers IHTM30431 Adjustment of tax paid: Reconsideration of value - reconsideration by taxpayers: Bars to reopening value IHTM30432

Adjustment of tax paid: Reconsideration of value - reconsideration by taxpayers: Changed circumstances IHTM30433 Adjustment of tax paid: Reconsideration of value - reconsideration by

taxpayers: Unquoted shares IHTM30434 Adjustment of tax paid: Reconsideration of value - reconsideration by taxpayers: Land and buildings IHTM30435 Adjustment of tax paid: Reconsideration of

value - reconsideration by taxpayers: Decrease requested Adjustment of tax paid: Reconsideration of value: Reconsideration by HMRC IHTM30441 Adjustment of tax paid: Reconsideration of value

- reconsideration by HMRC: General rules IHTM30442 Adjustment of tax paid: Reconsideration of value - reconsideration by HMRC: Agreements IHTM30443 Adjustment of tax paid: Reconsideration of

value - reconsideration by HMRC: Valuation Office Agency IHTM30444 Adjustment of tax paid: Reconsideration of value - reconsideration by HMRC: Shares and Assets Valuation IHTM30445

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 IHTM30451

Adjustment of tax paid: Determination of questions on previous view of the law: Scope of IHTA84/S255 IHTM30452 Adjustment of tax paid: Determination of questions on previous view of the law:

HMRC law IHTM30453 Adjustment of tax paid: Determination of questions on previous view of the law: Disputed cases IHTM30454 Adjustment of tax paid: Determination of questions on previous

view of the law: Payment and acceptance of tax IHTM30455 Adjustment of tax paid: Determination of questions on previous view of the law: Delay by HMRC IHTM30456 Adjustment of tax paid:

Determination of questions on previous view of the law: Instalment cases IHTM30457 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 IHTM30461 Adjustment of tax paid: Limitation of liability by lapse of time: Statutory provisions IHTM30462

Adjustment of tax paid: Limitation of liability by lapse of time: Time limits for recovery of unpaid tax IHTM30463 Adjustment of tax paid: Limitation of liability by lapse of time:

Provisional calculations IHTM30464 Adjustment of tax paid: Limitation of liability by lapse of time: Property in the hands of purchasers IHTM30465 Adjustment of tax paid: Limitation of

liability by lapse of time: Offshore matter and offshore transfers Remissions IHTM30501 Remissions: Introduction IHTM30502 Remissions: Distinction between remissions and irrecoverable

assessments I

HTM30503 Remissions: When a claim may be discharged Remissions: Compromise cases IHTM30531 Remissions: Compromise cases: Points of law IHTM30532 Remissions: Compromise cases: Unenforceable

claims IHTM30533 Remissions: Compromise cases: Assessments IHTM30534 Remissions: Compromise cases: Reference to Debt Management and Banking Remissions: Erroneous or excessive repayments of

tax IHTM30551 Remissions: Erroneous or excessive repayments of tax: Over-repayments to be reported IHTM30552 Remissions: Erroneous or excessive repayments of tax: Repayment of deposits

IHTM30553 Remissions: Erroneous or excessive repayments of tax: Recovery procedures IHTM30554 Remissions: Erroneous or excessive repayments of tax: Interest supplement