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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Qualifying investments: unadministered estates

Where the deceased has an interest in an unadministered estate (IHTM22000),IHTA84/S91 may apply. Therefore if the deceased has such as interest it is important tocheck whether there are any qualifying investments (IHTM34131)in the unadministered estate. Sales of these shares should be included in the form IHT 35.