Form

Inheritance Tax: claim for relief — loss on sale of shares (IHT35)

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.

Documents

Inheritance Tax: claim for relief — loss on sale of shares (IHT35)

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Claim for relief (continuation sheet for IHT35)

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Details

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, 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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Updates to this page

Published 4 April 2014
Last updated 11 November 2022 + show all updates
  1. Form IHT35 has been updated to include investments which do not qualify for Claim for Relief.

  2. Form IHT35 has been updated to include customer’s bank details to repay any overpaid Inheritance Tax.

  3. First published.

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