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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Fill in this form if the deceased had any assets or an interest in a business or business partnership and also if you鈥檙e deducting business relief on form IHT400.