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.