If any of the following questions on the form IHT 38 are
answered ‘Yes’ you should refer to the instructions
shown below
| Question | Relevant instructions |
| 1 | Non-qualifying sales ( IHTM33081) |
| 2 | Sales for less then full consideration ( IHTM33072) |
| 3 | More than one interest in land sold ( IHTM33090) |
| 4 | Purchases ( IHTM33161) |
| 5 | Changes in the interest or underlying land ( IHTM33121) |
| 6 | Changes in the interest or underlying land ( IHTM33121) |
| 7 | Compensation received ( IHTM33130) |
| 8 | Non-qualifying sales ( IHTM33124) |
| 9 | Structurally unsound property ( IHTM33124) |
Where you are unable to resolve the matter from the
instructions you may have to consult TG. In some cases the
instructions will ask you to refer for advice before you write to
the taxpayers.
