Collection

Inheritance Tax statistics

Statistics and statistical tables relating to Inheritance Tax.

This series contains statistics on Inheritance Tax (IHT) and estates passing on death for which grants of representation are required. They include information on the numbers of estates that pay IHT, their size and location and the assets contained in those estates.

These statistics include information based on IHT returns, and more information on this can be found in the published commentary.

Tables for previous years

Updates to these statistics published on or after July 2013 can be found on the National Archives website.

The National Archives website also contains updates to the statistics published online between February 2006 and May 2013, and some updates published online between January 2003 and March 2005.

Provide user feedback on these statistics

Call to action

Firstly, we have launched a consultation on changes to HMRC statistics publications and would welcome your views on the proposals. The consultation closes at 5pm on 16 January 2023.

Secondly, the coverage of these statistics will need to change in future releases following a recent reporting requirement change for non-taxpaying estates qualifying as excepted. We would welcome feedback from users on our proposals to change these statistics in future as a result. Please email your feedback to personaltax.statistics@hmrc.gov.uk. Thank you in advance.

National statistics

This section contains Tables 12.1 to 12.12 as well as the commentary document and background quality report.

Statistics not updated since a previous release

Published 31 July 2013
Last updated 22 November 2022 + show all updates
  1. Page updated to include information about current HMRC public consultation on our statistical publications.

  2. Updated tables and commentary document to reflect new receipts data for the financial year 2021 to 2022 and more detailed estates data for the tax year 2019 to 2020.

  3. Updated tables and commentary document to reflect new receipts data for tax year 2020 to 2021 and more detailed estates data for tax year 2018 to 2019.

  4. Updated tables and commentary document to reflect new receipts data for tax year 2016 to 2017 and more detailed estates data for tax year 2014 to 2015.

  5. Updated tables and commentary document to reflect new receipts data for tax year 2015 to 2016 and more detailed estates data for tax year 2013 to 2014.

  6. Updated the statistics with data on estates passing on death in tax year 2012 to 2013 and receipts for tax year 2014 to 2015.

  7. First published.