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.

• From: HM Revenue & Customs
• Published: 31 July 2013
• Last updated: 31 July 2014 — See all updates

Documents

Inheritance tax: analysis of receipts

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Inheritance tax: analysis of receipts

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Details

• ‘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.

Published 31 July 2013
Last updated 31 July 2014 + show all updates

1. 31 July 2014

   Updated to include information for tax year 2011 to 2012

2. 31 July 2013

   First published.