Hello, I am preparing an IHT38 to report a loss of £60,000 on sale of a property. A 28% share of the property passed to a direct descendant of the deceased and claim for RNRB on value of that share was made accordingly. On the IHT38 or C4 there seems to be no way of indicating that the value of the RNRB available on the estate has been reduced due to the value of the share of the property passing to the direct descendant now being by £16,800 lower. Have you please got any idea as to how to report the loss on sale correctly?