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.

Users’ views

You can provide feedback on any of these statistical tables or on the commentary document by contacting the relevant statistician whose details are provided in the publication.

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.

National statistics

This section contains Tables 12.1 to 12.8 as well as the commentary document.

  1. Inheritance Tax statistics: commentary
  2. Inheritance Tax statistics: Table 12.1 - analysis of receipts
  3. Inheritance Tax statistics: Table 12.2 - exemptions and reliefs
  4. Inheritance Tax statistics: Table 12.3 - estates notified to HMRC, numbers and tax due
  5. Inheritance Tax statistics: Table 12.4 - assets in estates by range of net estate and tax due
  6. Inheritance Tax statistics: Table 12.5 - assets in estates by gender, age and marital status of deceased
  7. Inheritance Tax statistics: Table 12.6 - assets in estates with tax liabilities by gender, age and marital status of deceased
  8. Inheritance Tax statistics: Table 12.7 - assets held in taxpaying discretionary trusts at 10-yearly charge date
  9. Inheritance Tax statistics: Table 12.8 - assets held in taxpaying discretionary trusts at 10-yearly charge date, by type and by year of charge

Official statistics

The section contains Tables 12.10 to 12.12, each of which gives a geographical breakdown of estates passing on death with an inheritance tax liability.

Other information

  1. Inheritance Tax and Capital Transfer Tax thresholds and rates
  2. Quality report: inheritance tax
Published 31 July 2013
Last updated 28 July 2017 + show all updates
  1. 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.
  2. 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.
  3. Updated the statistics with data on estates passing on death in tax year 2012 to 2013 and receipts for tax year 2014 to 2015.
  4. First published.