IHTA84/S178 also applies to foreign shares - see
IHTM34001.
The procedure is the same for both UK and non-UK shares until
the final calculation where the sold shares must be given the same
exchange rate as that at the date of death.
Shares and Assets Valuation (Foreign) will supply the
exchange rate at date of death on request via form 516 (F) (
IHTM18080).
