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HMRC internal manual

Capital Gains Manual

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: -

Transferor: (Name)
Address: (Latest known private address)
Transferee: (Name)
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
Compliance Group
Ferrers House

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.