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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Foreign property: valuation of assets: foreign land or buildings: procedure

The value of all foreign land and buildings must be referred to Shares and Assets Valuation (Foreign) 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 (Foreign land) when you receive the reply.

Attach copies of any valuations of the land, descriptions, and photographs when referring the papers to Shares and Assets Valuation (Foreign)


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