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 IHT35 (PDF, 230KB)

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Use form IHT35 to claim relief when you sell 'qualifying investments' that were part of the deceased's estate at a loss within 12 months of the date of death. Qualifying investments are general shares or securities listed on a recognised stock exchange and/or holdings in authorised unit trusts. You need to include all qualifying investments sold, not just those sold at a loss.

Use form IHT35 to claim relief when you sell 'qualifying investments', that were part of the deceased's estate at a loss within 12 months of the date of death

Help and guidance relating to this form

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Inheritance Tax - forms software
Find out more about software from commercial software suppliers which can be used to complete various Inheritance Tax forms on computer.

Continuation sheets

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Continuation sheet for IHT35 - Claim for Relief (PDF, 170KB)
Use this continuation sheet for form IHT35 if you need more space to record 'qualifying investments'

Related forms

IHT38 - Claim for relief - loss on sales of land
If you're liable for the Inheritance Tax on the value of the land or buildings that were part of the deceased's estate, use form IHT38 to claim relief when you sell the land or buildings at a loss

IHT400 - Inheritance Tax Account
Use form IHT400 and schedules IHT401 to IHT430 as part of the probate or confirmation process if there's Inheritance Tax to pay or the deceased's estate does not qualify as an 'excepted estate' - this form has replaced form IHT200