Personal tax – form

Inheritance Tax: unlisted stocks and shares and control holdings (IHT412)

Use the IHT412 with form IHT400 to give details of any unlisted stocks or shares owned by the deceased - or to detail listed shares if the deceased had control of the company.

Document

Detail

Use the IHT412 with form IHT400 to give details of any stocks or shares owned by the deceased that are listed on the Alternative Investment Market, traded on Ofex, held in a private limited company, BSS or BES or listed on a recognised stock exchange and the deceased had control of the company.