IHTM44074 - Pre-owned assets: election into Inheritance Tax: how to make an election
The election must be made using form IHT500, which is the form prescribed by the Income Tax (51²è¹Ý Received by Former Owner of Property) (Election for Inheritance Tax Treatment) Regulations SI2007/3000. It should be sent to:
Inheritance Tax
HM Revenue & Customs
BX9 1HT