IHTM23206 - Special valuation matters: related property

Where the related property ( IHTM09731) provisions under IHTA84/S161 ) apply to an interest in property which needs to be valued, when completing VOA 1 ( IHTM23042) or VOA 2 ( IHTM23043) you must indicate clearly in the appropriate part of the joint property box

• that the related property provisions apply,

and

• the share to be valued (for example if the property is owned jointly by the deceased and their spouse or civil partner ( IHTM11032) you should indicate that the share to be valued is the entirety)