Gifts: Inheritance Tax: Relief for Inheritance Tax paid: liaison with Specialist PT - IHT
If you receive a claim for relief for Inheritance Tax you should send two copies of a memo as set-out below to Specialist PT - IHT asking for details of the tax paid. Please send two copies of the memo.
In connection with a claim for hold-over relief against Capital Gains Tax please provide details of Inheritance Tax paid on the following transfer: -
|Address:||(Latest known private address)|
|Date of transfer:||(A full description of the asset or assets|
|involved should be given)|
|Inheritance Tax paid:||(Leave blank for reply)|
The form should be sent to:
Specialist PT - IHT
If the Inheritance Tax is payable because of the later death of the transferor, the date of their death should be included in the information sent. Specialist PT - IHT will also advise if the amount of Inheritance Tax paid is subsequently varied.