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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Service/Compliance procedures: dealing with claims for relief on underwriting deposits

If you receive an IHT 35 which claims relief for the loss on sale of shares held as part of an underwriting deposit you should refer the IHT 35 and your file to Technical (IHTM01081) to consider. TG will advise on the claim.