Business Relief for Inheritance Tax

Last updated: 13 June 2019

If you inherit the estate of someone who died and part of that estate includes a business or its assets, you can apply for Business Relief to reduce its value by 50% or 100% and pay less Inheritance Tax as a result.

Visit GOV.UK for information on:

  • how Business Relief works
  • how to claim relief
  • what qualifies for Business Relief
  • what doesn't qualify
  • giving away business property or assets
  • how to get Business Relief on a gift

Visit GOV.UK