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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Reconsideration by taxpayers: decrease requested

Claims that the value of property should be decreased must be dealt with on their merits whether or not a statutory certificate of clearance (IHTM40010) has been issued.

There are detailed instructions on the statutory loss on sale relief for land (IHTM33010) and for shares (IHTM34011).