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region","unique_reference":"","unnumbered_command_paper":false,"unnumbered_hoc_paper":false,"url":"https://assets.publishing.service.gov.uk/media/6a61ff8d243ee000f7127e8c/table_12_8_final.ods"},{"accessible":true,"alternative_format_contact_email":"different.format@hmrc.gov.uk","assets":[{"asset_manager_id":"6a61ffc9243ee000f7127e8d","filename":"table_12_9_final.ods"}],"attachment_type":"file","command_paper_number":"","content_type":"application/vnd.oasis.opendocument.spreadsheet","file_size":21779,"filename":"table_12_9_final.ods","hoc_paper_number":"","id":"9408837","isbn":"","title":"Table 12.9: Estimated numbers of estates liable to tax on death by Parliamentary constituency","unique_reference":"","unnumbered_command_paper":false,"unnumbered_hoc_paper":false,"url":"https://assets.publishing.service.gov.uk/media/6a61ffc9243ee000f7127e8d/table_12_9_final.ods"},{"attachment_type":"html","command_paper_number":"","hoc_paper_number":"","id":"9408838","isbn":"","title":"Inheritance Tax liabilities statistics: background quality report","unique_reference":"","unnumbered_command_paper":false,"unnumbered_hoc_paper":false,"url":"/government/statistics/inheritance-tax-liabilities-statistics/inheritance-tax-liabilities-statistics-background-quality-report"}],"body":"<div class=\"govspeak\"><p>This series contains statistics on Inheritance Tax (<abbr title=\"Inheritance Tax\">IHT</abbr>) and estates passing on death.  They include information on the numbers of estates that pay <abbr title=\"Inheritance Tax\">IHT</abbr>, their size and location and the assets contained in those estates. Information is also provided about certain <abbr title=\"Inheritance Tax\">IHT</abbr> trust charges.</p>\n\n<p>These statistics include information based on <abbr title=\"Inheritance Tax\">IHT</abbr> returns, and more information on this can be found in the published commentary.</p>\n\n<h2 id=\"tables-for-previous-years\">Tables for previous years</h2>\n\n<p>Following the outcome of a <a href=\"https://www.gov.uk/government/consultations/consultation-on-changes-to-hmrc-statistics-publications/outcome/responses-to-publication-specific-feedback#inheritance-tax-statistics\">consultation on changes to HMRC statistics</a>, there were changes to the statistics included in this release from the 2023 publication onwards. The publication was renamed and is now called the ‘Inheritance Tax liabilities statistics’. The table numbers were also reordered, and so are different from previous releases. For a comparison of table numbers in this release compared to previous publications, please see the <a href=\"https://www.gov.uk/government/statistics/comparison-of-tables-across-publications\">tables for previous years</a> page.</p>\n\n<p>Updates to these statistics published from July 2024 can be found on the <a rel=\"external\" href=\"https://webarchive.nationalarchives.gov.uk/ukgwa/timeline1/https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics\">National Archives website</a>. This is for when the statistics were renamed as the ‘Inheritance Tax liabilities statistics’. This covers tax years 2021 to 2022 onwards.</p>\n\n<p>Updates to these statistics published between July 2013 and July 2023 can also be found on the <a rel=\"external\" href=\"http://webarchive.nationalarchives.gov.uk/*/https://www.gov.uk/government/collections/inheritance-tax-statistics\">National Archives website</a> using a previous link. This is for when the statistics were known as the ‘Inheritance Tax statistics’.</p>\n\n<p>The National Archives website also contains updates to the statistics published online <a rel=\"external\" href=\"http://webarchive.nationalarchives.gov.uk/*/http://hmrc.gov.uk/stats/inheritance_tax/menu.htm\">between February 2006 and May 2013</a>, and some updates published online <a rel=\"external\" href=\"http://webarchive.nationalarchives.gov.uk/*/http://www.inlandrevenue.gov.uk/stats/inheritance_tax/iht_b_1.htm\">between January 2003 and March 2005</a>.</p>\n\n</div>","change_history":[{"note":"Updated tables and commentary to reflect new detailed estates data for the tax year 2023 to 2024.","public_timestamp":"2026-07-30T08:30:13Z"},{"note":"Updated tables and commentary to reflect new detailed estates data for the tax year 2022 to 2023.","public_timestamp":"2025-07-31T08:30:14Z"},{"note":"First published.","public_timestamp":"2024-07-30T23:00:00Z"}],"document_type_label":"Accredited 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