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HMRC internal manual

Inheritance Tax Manual

Business relief and businesses: Introduction

This section deals with business relief claims and the valuation of businesses and partnerships.

It starts by looking at the form taxpayers use to claim business relief and the procedures for investigating a claim for relief at 100%. It deals with the procedures for investigating other business relief claims. And it looks at the valuation of businesses and partnerships where 100% relief does not apply.

The taxpayer should give information about business relief and businesses on the form IHT413 or D38 (IHTM25012).