National Statistics

Inheritance tax: analysis of receipts

This table shows the amounts of inheritance tax received in each year to 31 March, irrespective of when the charge to tax arose, split into three categories.

Documents

Inheritance tax: analysis of receipts

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Inheritance tax: analysis of receipts

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

  • ‘Transfers on death’ shows receipts for tax due when assets are transferred at death and includes tax levied in respect of lifetime transfers made within 7 years before death.

  • ‘Transfers to discretionary trusts’ shows receipts for tax due at the time of the transfer of assets during lifetime, arising almost entirely on gifts to discretionary and other relevant property trusts, but occasionally including other immediately chargeable lifetime transfers.

  • ‘Charges on discretionary trusts’ shows ten-yearly and proportionate charges on discretionary and other relevant property trusts.