AIM shares on IHT forms

I am dealing with an estate that consists of AIM shares. From the guidance online, it seems like these need to be included on the IHT 412 but the form itself has very limited categories in which I can include the AIM shares. These are listed and the only option that relates to listed stocks and shares is if they gave the deceased any control of the company, which I don’t think they did. Any guidance? Thanks

AIM shares are not listed on “a recognised stock exchange” and so are not considered “listed” for IHT purposes. They should be included on page 2.

See 105(1ZA) and svm111050.