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Contents

Official guidance

Inheritance Tax Manual

IHTM27000 · Foreign property

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IHTM27001 · Introduction
IHTM27023 · Valuation of assets: unlisted foreign shares
IHTM27031 · Valuation of assets: household and personal goods
IHTM27032 · Valuation of assets: deduction of foreign debts
IHTM27042 · Valuation of assets: loss on sale of foreign land
IHTM27043 · Valuation of assets: fall in value relief on foreign land or buildings
IHTM27050 · Valuation of assets: deduction for administration of non-UK assets
IHTM27052 · Valuation of assets: claims for compensation
IHTM27053 · Valuation of assets: foreign rulers and sovereign immunity
IHTM27054 · Valuation of assets: usufruct
IHTM27060 · Blocked assets
IHTM27071 · Locality of assets (situs): introduction
IHTM27072 · Locality of assets (situs): unadministered estates
IHTM27073 · Locality of assets (situs): ships
IHTM27074 · Locality of assets (situs): land and interests in land
IHTM27075 · Locality of assets (situs): household and personal goods
IHTM27076 · Locality of assets (situs): bearer securities
IHTM27077 · Locality of assets (situs): Eurobonds
IHTM27079 · Specialty debts: bonds and debentures under seal
IHTM27080 · Specialty debts: Treasury Bills, British Savings Bonds, National Savings Income Bonds
IHTM27091 · Debts: contractual
IHTM27092 · Debts: debts in Scotland
IHTM27093 · Debts: bank accounts
IHTM27101 · Money from a life policy: general rule
IHTM27102 · Money from a life policy: payment made at place other than Head Office
IHTM27103 · Money from a life policy: policy issued at branch office
IHTM27104 · Money from a life policy: policies under seal
IHTM27121 · Inscribed and registered securities: usual location
IHTM27122 · Inscribed and registered securities: branch registers
IHTM27123 · Inscribed and registered securities: effectiveness of register
IHTM27124 · Inscribed and registered securities: overseas branch registers of UK companies
IHTM27125 · Inscribed and registered securities: duplicate or multiple registers of non-UK companies
IHTM27127 · Canadian companies: transfer agencies
IHTM27128 · Canadian companies: branch registers of British Colombian and Newfoundland companies
IHTM27129 · Canadian companies: Nova Scotia companies
IHTM27141 · Securities issued by international organisations: list of non-UK situs organisations
IHTM27142 · Securities issued by international organisations: designated as non-UK by Treasury
IHTM27143 · Securities issued by international organisations: OECD & Inter-American Development Bank
IHTM27150 · Securities issued by international organisations: share certificates endorsed in blank
IHTM27160 · Double Taxation Conventions: What is Double Taxation Relief?
IHTM27161 · Double Taxation Conventions: introduction
IHTM27163 · Double Taxation Conventions: exchange of information: why exchange information?
IHTM27164 · Double Taxation Conventions: exchange of information: information bulletin procedure with convention partners (form 730)
IHTM27165 · Double Taxation Conventions: exchange of information: list of conventions
IHTM27168 · Double Taxation Conventions: Republic of Ireland
IHTM27169 · Double Taxation Conventions: South Africa
IHTM27170 · Double Taxation Conventions: USA
IHTM27171 · Double Taxation Conventions: Netherlands
IHTM27172 · Double Taxation Conventions: Sweden
IHTM27173 · Double Taxation Conventions: Switzerland
IHTM27174 · Double Taxation Conventions: France
IHTM27175 · Double Taxation Conventions: Italy
IHTM27177 · Double Taxation Conventions: certification and taxing rights: USA
IHTM27178 · Double Taxation Conventions: certification and taxing rights: South Africa
IHTM27183 · Double Taxation Conventions: Double Taxation Relief: when a claim is made
IHTM27185 · Double Taxation: Unilateral Relief
IHTM27186 · Double Taxation Conventions: Unilateral Relief: which provisions apply?
IHTM27187 · Double Taxation Conventions: Unilateral Relief: relief under IHTA84/S159 (2)
IHTM27188 · Double Taxation Conventions: Unilateral Relief: relief under IHTA84/S159 (3) and S159 (4)
IHTM27189 · Double Taxation Conventions: Unilateral Relief: procedure when both IHTA84/S159 (2) and S159 (3) apply
IHTM27190 · Double Taxation Conventions: procedure: procedure with convention partners
IHTM27200 · Double Taxation: procedure when both forms of relief apply
IHTM27201 · Double Taxation Relief: procedure for relief by concession on shares
IHTM27202 · Double Taxation Conventions: proper law of settlement
IHTM27211 · Property excluded from Inheritance Tax: introduction
IHTM27212 · Property excluded from Inheritance Tax: foreign unsettled property
IHTM27220 · Property excluded from Inheritance Tax: foreign settled property
IHTM27230 · Property excluded from Inheritance Tax: reversionary interests
IHTM27241 · Specific British Government Securities: introduction
IHTM27247 · Discretionary trusts and exempt securities: introduction
IHTM27248 · Discretionary trusts and exempt securities: unknown persons
IHTM27249 · Discretionary trusts and exempt securities: charities
IHTM27250 · Discretionary trusts and exempt securities: exit charge
IHTM27251 · Discretionary trusts and exempt securities: anti-avoidance rules
IHTM27252 · Discretionary trusts and exempt securities: exception for certain settled reversions
IHTM27260 · Specific British Government Securities: exclusion of interest on exempt securities
IHTM27261 · Specific British Government Securities: exclusion of repayment of Income Tax on exempt securities
IHTM27262 · Specific British Government Securities: reversionary interest in exempt securities
IHTM27263 · Specific British Government Securities: exempt securities in unadministered estates
IHTM27264 · Specific British Government Securities: exempt securities as partnership assets
IHTM27270 · Property excluded from Inheritance Tax: specific savings held by taxpayers in Channel Islands or Isle of Man (transfers before 6 April 2025)
IHTM27272 · Specific property of visiting forces and staff of Allied Headquarters: introduction
IHTM27273 · Specific property of visiting forces and staff of Allied Headquarters: assets excluded from UK Inheritance Tax
IHTM27274 · Specific property of visiting forces and staff of Allied Headquarters: qualifying person
IHTM27275 · Specific property of visiting forces and staff of Allied Headquarters: list of designated countries
IHTM27011 · Investigation of form IHT417: introduction
IHTM27012 · Investigation of form IHT417: service
IHTM27013 · Investigation of form IHT417: Compliance Group
IHTM27022 · Valuation of assets: listed foreign shares
IHTM27024 · Valuation of assets: loss on sale of shares
IHTM27025 · Valuation of assets: fall in value relief
IHTM27041 · Valuation of assets: foreign land or buildings: procedure
IHTM27051 · Valuation of assets: conversion of foreign currency
IHTM27151 · Securities issued by international organisations: bank or building society accounts in the Channel Islands and Isle of Man
IHTM27166 · Double Taxation Conventions: exchange of information: information bulletin received from convention countries
IHTM27176 · Double Taxation Conventions: certificate of tax paid: procedure with non-convention countries
IHTM27181 · Double Taxation Conventions: Double Taxation Relief: what is the relief?
IHTM27182 · Double Taxation Conventions: Double Taxation Relief: credit for relief claimed before grant

Inheritance Tax Manual
Foreign property: contents

IHTM27025 | Foreign property: valuation of assets: fall in value relief

From HM Revenue & Customs · Inheritance Tax Manual

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