Inheritance Tax liabilities statistics
Statistics and statistical tables relating to Inheritance Tax. These data are provided for the year in which the wealth transfer took place.
Documents
Details
This series contains statistics on Inheritance Tax (IHT) and estates passing on death. They include information on the numbers of estates that pay IHT, their size and location and the assets contained in those estates. Information is also provided about certain IHT trust charges.
These statistics include information based on IHT returns, and more information on this can be found in the published commentary.
Tables for previous years
Following the outcome of a consultation on changes to HMRC statistics, there were changes to the statistics included in this release from the 2023 publication onwards. The publication was renamed and is now called the ‘Inheritance Tax liabilities statistics’. The table numbers were also reordered, and so are different from previous releases. For a comparison of table numbers in this release compared to previous publications, please see the tables for previous years page.
Updates to these statistics published from July 2024 can be found on the National Archives website. This is for when the statistics were renamed as the ‘Inheritance Tax liabilities statistics’. This covers tax years 2021 to 2022 onwards.
Updates to these statistics published between July 2013 and July 2023 can also be found on the National Archives website using a previous link. This is for when the statistics were known as the ‘Inheritance Tax statistics’.
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.
Updates to this page
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Updated tables and commentary to reflect new detailed estates data for the tax year 2022 to 2023.
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First published.