Form

Claim Business Relief for assets held in a trust (D38)

Use this form to tell HMRC about any business interests, shares and assets used in a business if you've claimed relief on form IHT100.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 12 August 2024 — See all updates

Documents

Business Relief, business or partnership interests (D38)

Ref: D38

PDF, 851 KB, 3 pages

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How to fill in schedule D38

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Details

You should only use this form alongside a completed Inheritance Tax IHT100 form (IHT100a to IHT100h).

Find older versions of this form on the National Archives.

Email HMRC to ask for the form in Welsh.

How to complete the form

You need to:

1. Download and save the form on your computer.
2. Open it using the latest free version of Adobe Reader.
3. Complete it on-screen. The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

Published 4 April 2014
Last updated 12 August 2024 + show all updates

1. 12 August 2024

   A new version of schedule D38 and information about how to complete it has been added.

2. 4 April 2014

   First published.