Form

Inheritance Tax: unlisted stocks and shares and control holdings

Give details of any unlisted stocks or shares owned by the deceased, or to detail listed shares if the deceased had control of the company using form IHT412 with form IHT400.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 6 January 2023 — See all updates

Documents

Inheritance Tax: unlisted stocks and shares and control holdings (IHT412)

PDF, 84.3 KB, 4 pages

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Details

Use IHT412 with form IHT400 to give details of any stocks or shares that are:

• listed on the Alternative Investment Market (AIM) or traded on OFEX
• held in a private limited company, Business Expansion Scheme or business start-up scheme
• listed on a recognised stock exchange and the deceased had control of the company

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Published 4 April 2014
Last updated 6 January 2023 + show all updates

1. 6 January 2023

   Form IHT412 has been updated with a new version.

2. 4 April 2014

   First published.