Use form IHT35 to claim relief when you sell ‘qualifying investments’ that were part of the deceased’s estate at a loss within 12 months of the date of death. Qualifying investments are general shares or securities listed on a recognised stock exchange and/or holdings in authorised unit trusts. You need to include all qualifying investments sold, not just those sold at a loss.
Email HMRC to ask for this form in Welsh (Cymraeg).
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