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HMRC internal manual

Inheritance Tax Manual

From:
HM Revenue & Customs
Published
20 March 2016
Updated:
24 April 2025 - See all updates
  1. Back to contents
  2. IHTM34000

IHTM34135 - Qualifying investments: share option schemes

You should refer any claim involving share options to Technical (IHTM01081).

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