Guidance

Rates and allowances: Inheritance Tax thresholds

Inheritance Tax thresholds (or 'nil rate bands') from 1914.

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This document is out of date. Please see Rates and allowances: Inheritance Tax thresholds and interest rates for more information.

Document

Details

The attached document is classified by HM Revenue and Customs as guidance and contains information of the different thresholds in use for deaths going back to 1914.

Published 1 February 2014
Last updated 6 April 2016 + show all updates
  1. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  2. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  3. First published.