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Read the guidance notes for form IHT413 in the IHT400 Notes before filling in this form. For more information or help or another copy of this form:. Follow the line you have ticked across to find out which form you need. Guidance on how to fill in the event forms is given starting on page 33 of this guide. • Pt. V, Ch. 1 (business property). HMRC Manuals: IHTM25000ff. (business relief and businesses). In-Depth: 664-000ff. (business property relief)For example, HMRC's Inheritance Tax (IHT) manual includes detailed guidance on business property relief (BPR), an important and valuable IHT relief for many business property relief (BPR) from inheritance tax (IHT), and includes links to relevant case law and HMRC guidance. It is aimed at those who are HMRC internal manual. Inheritance Tax Manual. From: HM Revenue & Customs; Published: 20 March 2016; Updated: 3 August 2022, Search this manual. Many business owners will be aware of business property relief (BPR) for inheritance trading activities (see HMRC's Inheritance Tax manual at IHTM25265,