Service/Compliance procedures: finalising the relief
If the relief is only provisional you should send the ‘appropriate person’ (IHTM34161) or agent two copies of form Sect 5A 14 months after the date of death. You should ask for one Sect 5A to be completed and signed by the appropriate persons and returned to this office.
As the Sect 5A applies to both loss on sale of land and loss on sale of share relief you will need to tick the box that refers to loss on sale of shares relief before issuing the form.
If the question on the Sect 5A is answered ‘No’, the relief will become final.
If the question is answered ‘Yes’ you will need to ask for a further form IHT 35 to be completed.