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HMRC internal manual

Inheritance Tax Manual

Investigating supplementary form: D36 - Land and buildings: Interests in land: Trees or underwood

The details required on form D36 are similar to those requested for on IHT405 (IHTM23012), with the exception that details of sales or other disposal of, trees or underwood should be returned within Section 5.

For further instructions regarding form D36, refer to Section 23 (IHTM23000) of this manual