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HMRC internal manual

Inheritance Tax Manual

Pre-owned assets: election into Inheritance Tax: how to make an election

The election must be made using form IHT500, which is the form prescribed by the Income Tax (Benefits Received by Former Owner of Property) (Election for Inheritance Tax Treatment) Regulations SI2007/3000. It should be sent to

Pre-Owned Assets Section
HMRC Trusts & Estates
PO Box 38
Castle Meadow Road

DX 701201
Nottingham 4