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HMRC internal manual

Inheritance Tax Manual

Foreign property: valuation of assets: loss on sale of shares

The relief for loss on sale of shares (IHTA84/S178) also applies to foreign shares (IHTM34001).

The procedure is the same for both UK and non-UK shares.

Shares and Assets Valuation (Foreign) will supply the exchange rate at the date of sale and death on request. You should use a form 516(F) (IHTM18080) to request this information.