HMRC internal manual

Inheritance Tax Manual

Investigating supplementary form: D35 - Household and personal goods

The details required are similar to those required on supplementary form IHT407 (IHTM21011) of the IHT400. The trustees should:

  • Provide values for individual or specific groups of items (where a professional valuation is not provided)
  • Tell us if any sales are proposed
  • Explain how they arrived at the values for the unsold items (where they have not provided a professional valuation) and why (if appropriate) a low or nil value has been returned.

If any items have been sold, the trustees should state the gross sale proceeds and, when the sale of any item is less than the market value, the full open market value should be returned within box E13 page 3 of the IHT100.

For further instructions on valuing household goods refer to IHTM21041.