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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

    IHTM18000 - Stocks and shares: contents

    1. IHTM18001
      Introduction
    2. IHTM18011
      Investigating forms IHT411 and IHT412: Introduction to the forms
    3. IHTM18061
      Listed stocks, shares and investments: Introduction
    4. IHTM18091
      Listed stocks, shares and investments: Valuation: Basis of valuation
    5. IHTM18092
      Listed stocks, shares and investments: Valuation: Stock Exchange Listings
    6. IHTM18093
      Listed stocks, shares and investments: Valuation: Shares
    7. IHTM18094
      Listed stocks, shares and investments: Valuation: UK Government securities and municipal securities
    8. IHTM18095
      Listed stocks, shares and investments: Valuation: Unit Trusts
    9. IHTM18097
      Listed stocks, shares and investments: Valuation: Individual Savings Accounts (ISAs)
    10. IHTM18098
      Listed stocks, shares and investments: Valuation: Additional quotation markings
    11. IHTM18099
      Listed stocks, shares and investments: Valuation: Capitalisation issues
    12. IHTM18100
      Listed stocks, shares and investments: Valuation: Rights issues
    13. IHTM18110
      Listed stocks, shares and investments: Other issues: Dividends
    14. IHTM18131
      Unlisted shares: What are unlisted shares?
    15. IHTM18280
      Unlisted shares: Unlisted securities
    16. IHTM18301
      Unlisted shares: BES/EIS/VCT/EZ/Property Enterprise Trust: Introduction
    17. IHTM18302
      Unlisted shares: BES/EIS/VCT/EZ/Property Enterprise Trust: Identifying investments in the schemes
    18. IHTM18311
      Unlisted shares: Share Option Schemes: What is a Share Option Scheme?
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