IHTM33045 - Procedures: finalising the relief

Where you have allowed provisional relief, as box 2 on page 4 of the IHT 38 was ticked, you will need to reconsider this before you can finalise the relief. You should do this when

• four years and four months has elapsed since the date of death,
• you are aware that no further amendment ( IHTM33045) to the relief is possible, or
• the file is otherwise ready for closure

whichever comes first.

If the relief is still provisional and you are looking to close your file before the end of the four year four month period you should refer your file to your team leader who will decide whether in the particular circumstances

• the file can be closed, or
• further enquiries need to be made to determine whether the relief may be regarded as final.

If the file has to remain open for review of the relief you will need to send a form Sect 5A to be completed by the appropriate persons ( IHTM33050) at the expiry of the four year four month period. When sending the Sect 5A you will need to tick the box that refers to loss on sale of land relief.

If the question on the Sect 5A is answered ‘No’, the relief will become final.

If the question is answered ‘Yes’ you will need to ask for a further form IHT 38 to be completed.