IHTM34095 - FACET procedures: what you should do if one or more of the questions at 2 or 3 are answered ‘Yes’

You should check that the gross proceeds of sale ( IHTM34094) have been included in column B of the IHT 35.

Depending on which questions have been answered ‘Yes’ you should refer to the instructions on

• purchase of shares ( IHTM34098) – if ‘Yes’ to question at 2
• exchanges ( IHTM34099) – if ‘Yes’ to question 3(a)
• capital payments ( IHTM34100) – if ‘Yes’ to question 3(b)
• call ( IHTM34101) – if ‘Yes’ to question 3(c)
• changes in shareholdings ( IHTM34102) – if ‘Yes’ to question 3(d)
• options ( IHTM34105) – if ‘Yes’ to question 3(e)