HMRC internal manual

Inheritance Tax Manual

IHTM10102 - Investigating the assets on page 7: Farms, farmhouses and farmland (box 68)

The value of all the farmland, farmhouses and farm buildings owned by the deceased should be included in box 68 of the IHT400. 

Details of property included in this box should also be found on form IHT405. If agricultural relief has been deducted this will also be shown on form IHT414. Guidance on agricultural relief can be found from IHTM24001 onwards.