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HMRC internal manual

Inheritance Tax Manual

FACET procedures: what you should do if one or more of the questions at 2 or 3 are answered ‘Yes’

You should check that the gross proceeds of sale (IHTM34094) have been included in column B of the IHT 35.

Depending on which questions have been answered ‘Yes’ you should refer to the instructions on

  • purchase of shares (IHTM34098) – if ‘Yes’ to question at 2
  • exchanges (IHTM34099) – if ‘Yes’ to question 3(a)
  • capital payments (IHTM34100) – if ‘Yes’ to question 3(b)
  • call (IHTM34101) – if ‘Yes’ to question 3(c)
  • changes in shareholdings (IHTM34102) – if ‘Yes’ to question 3(d)
  • options (IHTM34105) – if ‘Yes’ to question 3(e)