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HMRC internal manual

Inheritance Tax Manual

Loss on sale of land: summary

This section of the manual tells you about the relief that is available when an interest in land (IHTM33061) is sold for a price that is different from its date of death value (IHTM33100).

It also tells you what steps you should take when considering a claim for relief.

The section is in three parts:

  • an introduction (IHTM33010) to the relief and an outline of the basic conditions (IHTM33011),
  • a guide to the procedures (IHTM33022) you must follow when considering a claim for relief
  • a more detailed background to how the legislation works for those of you who wish to consider particular aspects of the relief in greater depth (from IHTM33050).

There are links between the different parts.