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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.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
1 October 2026
Show all updates

  1. Details on when to use the form IHT38 have been updated.

  2. Form IHT38 has been updated.

  3. A Welsh translation has been added.

  4. Form IHT38 has been updated.

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

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

  7. First published.

Documents

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

PDF, 276 KB, 4 pages

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Details

Use form IHT38 to claim Inheritance Tax relief when land or buildings that formed part of a deceased person’s estate are sold at a loss.

The claim must be made by the person liable for the Inheritance Tax on the property.

Relief is only available where qualifying sales are made within the permitted period following the date of death. In most cases, sales must be made within 3 years of the date of death, although some sales made within 4 years may also qualify.

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