Personal tax – form

Inheritance Tax: business relief, business or partnership interests (D38)

Use D38 supplementary pages with form IHT100 to give details of any business interests and holdings of unquoted shares or assets used in a business included in a 'chargeable event'.

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Use D38 supplementary pages with form IHT100 to give details of any business interests and holdings of unquoted shares or assets used in a business included in a ‘chargeable event’.