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When you should complete this form聽

You should fill in schedule D36 to tell HMRC about any land, buildings, trees, or underwood included in the chargeable event you鈥檙e telling us about in the IHT100 series form.听

Who the Valuation Office Agency should contact聽

You should fill in the details of the person you would like us to contact.听聽

We usually ask the District Valuer Services to help us value land and buildings. They will contact the person listed in section one directly to make arrangements to inspect the property and discuss the value.听

What details you need to give for each property聽

You must number each item of property so they can be identified on the form. You may need to use multiple forms to tell us about a large number of properties. If you have a professional valuation, you should attach a copy.听

You should give the following information for each property.听

A full description of the property聽

You must give the full address and description of the property, including the postcode. If the property is not numbered or does not have an address, you should attach a plan showing the boundaries of the property clearly.听聽

If the property is jointly owned, include the transferor鈥檚 share under the description.听聽

The tenure聽聽

You must tell us if the property was owned outright or leased.听聽

Details of the lease聽

You should write 鈥榲acant鈥� in column D if the property was unoccupied at the date of the event.听聽聽

If the property was let, you must provide a copy of the lease, sub-lease, or business or agricultural tenancy agreement.听聽

If the lease does not say, or there is no written agreement, you must tell us:听

• the date the lease or tenancy began聽

• how long the property was let for聽

• how much the rent is聽

• the provisions for rent reviews聽

• who is responsible for outgoings on the property聽

• the name of the tenant聽

If you鈥檙e deducting relief聽

You must give the value of the property which qualifies for relief if you鈥檙e claiming any of the following:听

• Agricultural Relief聽

• woodlands relief聽

• heritage exemption聽

If the property has previously benefited from heritage exemption or approved maintenance fund and you鈥檙e deducting it again, you must tell us details of the previous event.听聽

You should include the following details in the 鈥榓dditional information鈥� box on form IHT100f:听

• the name of the person who died earlier or who made the earlier gift聽

• the date of death or the date of the earlier gift聽聽

• any Inheritance Tax reference relating to the previous event聽

The total carried forward under column E should be entered on the relevant boxes for property and relief on the IHT100 series form.听聽

The open market value at the date of the event聽

You must use the price that property may be sold for on the open market.听聽

If the property was jointly owned, give the value of the share included in the event. You must show how you鈥檝e worked this out.听聽

The total carried forward under column F should be entered on the relevant boxes for property and relief on the IHT100 series form.听聽

If the property was subject to any damage聽

Major damage can affect a property鈥檚 value.听聽

You should tell us:听

• details of the damage聽

• if some or all of the damage is covered by an insurance policy or other right of action聽

• if you intend to make a claim 鈥� attach copies of the structural survey and correspondence with the insurers or loss adjusters聽

Do not include damage to internal or external decorations.听聽

If the property has been sold or will be sold within 12 months聽

If the property is sold within a reasonable time after the event, the sale price can be a good indication of the value at the date of the event. You should use column N to tell us if you want to use the sale price as the value.听聽

You must tell us if the property:听

• has already been sold 鈥� include the date when contracts were exchanged (or in Scotland, when missives have been concluded)聽

• is on the market for sale聽

• is to be sold later on聽

We also need to know:听

• the asking price or sale price 鈥� do not deduct the costs of selling the property聽

• if the sale was to a stranger or to a relative, friend or business colleague聽

• if the sale price includes fixtures and fittings, for example carpets and curtains 鈥� tell us how much of the price was for these items聽

Sales or other disposals of trees or underwood聽

You should tell us the date of the sale and the gross sale price (before the deduction of any expenses).听聽

You must tell us the open market value if either:听

• it鈥檚 different to the sale price聽

• the disposal was for 鈥榥o consideration鈥� 鈥� this means the person receiving the property paid no cash or compensation, such as for a gift聽

You must explain the position if the sale or disposal was for less than 鈥榝ull consideration鈥�.

What happens next

You should use the figures in this schedule to help you fill in the IHT100 series form.

You must send this form alongside the completed IHT100 series form. Make sure you include copies of any documents we鈥檝e asked for.

Get help聽

You should聽contact the Inheritance Tax helpline聽if you need help completing this form.