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HMRC internal manual

Shares and Assets Valuation Manual

Inheritance Tax: VAL72 - Risk Assessment for Ten Year Anniversary Charge

Shares and Assets Valuation (SAV) also provides a risk assessment valuation to the IHT Group for 10 Year relevant property trust charges.

IHT Group will submit a valuation request form VAL72 to SAV, which will be dealt with in accordance with contemporaneous risk assessment practice.

The questions raised on the form VAL72 should be answered as far as possible and the reply sent to the IHT Group within 3 months.

  Additional Guidance: SVM150000