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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.5 The conditional exemption for heritage property /The conditional exemption for heritage property / I7.503 Making a claim for the conditional exemption

I7.503 Making a claim for the conditional exemption

IHT, trusts and estates

The claim for conditional exemption on a transfer on death should be made using form IHT420. Full details of the asset(s), including an estimated or professional valuation and the amount of conditional exemption claimed should be included. Once the claim is passed to HMRC's Heritage team, they will request detailed

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E5.607 Corporate members

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E8.810 Application for a National Insurance number

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D1.404B Large company definition for R&D tax relief

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption