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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Sales of related property, etc: introduction

The personal representatives may claim relief where property (IHTM04030) which was valued in conjunction with

  • related property (IHTM09733), or
  • other property in the deceased’s estate (IHTM09712) that passes under another title

is sold within three year’s of death for less than the date of death value,IHTA84/S176.

To qualify for relief a number of conditions (IHTM09754) have to be met. There are also special rules (IHTM09762) that apply when the property also qualifies for relief under the loss on sale of land (IHTM33000) provisions.