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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

    IHTM21000 - Household and personal goods: contents

    Introduction

    Introduction

    1. IHTM21001
      Introduction

    Investigating form IHT407

    1. IHTM21011
      Investigating form IHT407: Introduction to form IHT407
    2. IHTM21012
      Investigating form IHT407: Investigation issues
    3. IHTM21013
      Investigating form IHT407: Other forms to be considered

    Types of asset

    1. IHTM21022
      Types of asset: Aircraft, boats, ships and mobile homes
    2. IHTM21023
      Types of asset: Stamp or coin collections, medals, decorations and awards
    3. IHTM21026
      Types of asset: Chattels of national interest
    4. IHTM21028
      Types of asset: Paintings

    Valuation and technical issues

    1. IHTM21041
      Valuation and technical issues: How we value household goods
    2. IHTM21043
      Valuation and technical issues: Joint property
    3. IHTM21044
      Valuation and technical issues: Lifetime transfers
    4. IHTM21045
      Valuation and technical issues: Gifts with reservation
    5. IHTM21046
      Valuation and technical issues: Settled property
    6. IHTM21047
      Valuation and technical issues: Situs of works of art owned overseas
    7. IHTM21048
      Valuation and technical issues: Conditional exemption
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