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Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.5 Calculating the IHT on lifetime transfers /Lifetime transfers reported late / I3.554 Lifetime transfers reported late—exemptions

I3.554 Lifetime transfers reported late—exemptions

IHT, trusts and estates

Where a transfer is reported late special provision¹ is made for the application of limited exemptions, ie, the annual exemption and the exemption for disposals to spouses who are not long-term UK resident (from 6 April 2025) or non-UK domiciled spouses (to 5 April 2025). This special rule applies where IHT has been accepted on the later transfer

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I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

B3.340A Hire purchase of plant and machinery and similar contracts

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

A4.214 Claims following further assessments—income tax and capital gains tax

B5.123 BPS—negligible value claims

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

B5.101 What is 'farming' and 'market gardening'

E7.234 Other types of lifetime benefit lump sum

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest