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Inheritance Tax: claim for relief — loss on sale of land (IHT38)

Use form IHT38 to claim relief on Inheritance Tax if you sell land or buildings from the deceased’s estate at a loss.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
1 May 2026 — See all updates

Documents

Inheritance Tax: claim for relief — loss on sale of land (IHT38)

PDF, 274 KB, 4 pages

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Details

If you’re liable for the Inheritance Tax on the value of the land or buildings which were part of the deceased’s estate, use form IHT38 to claim relief when you sell the land or buildings at a loss.

The sale must occur within 4 years of the date of death, or 3 years if the death was on or before 15 March 1990.

Updates to this page

Published 4 April 2014
Last updated 1 May 2026 show all updates

  1. A Welsh translation has been added.

  2. Form IHT38 has been updated.

  3. The form 'Inheritance Tax: claim for relief — loss on sale of land (IHT38)' has been updated.

  4. The form 'Inheritance Tax: claim for relief — loss on sale of land (IHT38)' has been updated.

  5. First published.

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