Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Foreign property: valuation of assets: unlisted foreign shares

Foreign unlisted shares must be referred to Shares and Assets Valuation on form VAL70 to be valued (IHTM18151).

The procedure is the same as that for unlisted UK shares.