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  1. Home
  2. Money
  3. Personal tax
HMRC internal manual

Inheritance Tax Manual

From:
HM Revenue & Customs
Published
20 March 2016
Updated:
8 May 2025 - See all updates
  1. Back to contents

IHTM37000 - Notices of Determination: contents

  1. IHTM37001
    Introduction
  2. IHTM37011
    Considering a Notice of Determination: when is it appropriate?
  3. IHTM37012
    Considering a Notice of Determination: your objective
  4. IHTM37013
    Considering a Notice of Determination: appeals
  5. IHTM37014
    Considering a Notice of Determination: practice
  6. IHTM37051
    Land valuation cases: Introduction
  7. IHTM37052
    Land valuation cases: when to consider a Notice of Determination
  8. IHTM37054
    Land valuation cases: practicalities for the Notice of Determination
  9. IHTM37055
    Land valuation cases: Action where there is no appeal
  10. IHTM37056
    Land valuation cases: Action where an appeal is received
  11. IHTM37060
    Non-Land valuation cases: Unlisted share valuation cases
  12. IHTM37070
    Non-Land valuation cases: Other valuation cases
  13. IHTM37080
    Non-Land valuation cases: Contentious issue cases
  14. IHTM37091
    Example Notices of Determination: land (no agricultural land)
  15. IHTM37092
    Example Notices of Determination: land (with agricultural land)
  16. IHTM37093
    Example Notices of Determination: Unlisted shares
  17. IHTM37094
    Example Notices of Determination: Point of Principle 1
  18. IHTM37095
    Example Notices of Determination: Point of Principle 2
  19. IHTM37100
    Appeals against Notices of Determination: referral to the tribunal
  20. IHTM37101
    Appeals against Notices of Determination: appeals out of time
  21. IHTM37110
    Reviews of matter determined: Provision for statutory review
  22. IHTM37111
    Reviews of matter determined: Conduct of review
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