Personal tax – form

Inheritance Tax: business and partnership interests and assets (IHT413)

Use the IHT413 with form IHT400 if the deceased owned shares in a company, a business or part of a business - or an asset used in a business and you're deducting business relief.

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Use the IHT413 with form IHT400 if the deceased owned shares in a company, a business or part of a business - or an asset used in a business - and you’re deducting business relief.