Notice 368: importing inherited goods free of duty and VAT

This notice explains how to import inherited goods into the UK free of duty and VAT.



This notice cancels and replaces Notice 368 (July 2017), details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 26 March 2012
Last updated 21 February 2019 + show all updates
  1. The phone number for the National Import Reliefs Unit has been updated.

  2. Section 1.5 of the notice has been updated with what to do if you do not agree with a HMRC decision.

  3. Updated to show new address and telephone number for the National Import Reliefs Unit.

  4. First published.