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

HMRC internal manual

Inheritance Tax Manual

Foreign property: valuation of assets: foreign land or buildings: procedure

The value of foreign land and buildings can be referred to Shares and Assets Valuation (SAV) with instructions to value the land at the relevant date.

  • You will need to know the full address and type of property (for example, house, flat, bungalow)
  • the number and type of rooms
  • the approximate floor area

If the taxpayer or agent has not given these details you should write to them. Refer the answers to SAV when you receive the reply.

Attach copies of any valuations of the land, descriptions, and photographs when referring the papers to SAV.


Before referring to SAV, you may first need to consider situs issues (IHTM27074). SAV aim to report back to the instructing officer within ten working days of receiving instructions.