If you receive a claim for loss on sale of land relief more than
three years after the date of death you should, once the relief has
been agreed, send details of the claim to the deceased’s tax
office. Your report should incorporate a list of the revised values
of all the land covered by the claim.
The report should be sent via Taxes Information Distribution
Unit (TIDO). In the case of Northern Ireland it should be sent via
Head Office (Northern Ireland).
You should also send the tax office information about a claim
made within three years of the death if they ask you to do so. If
no claim has been made within three years you should make a note to
inform the tax office of any subsequent claim received even if made
less than four years after the death.
