National statistics overview: Inheritance Tax statistics: commentary

This publication describes the National and Official Statistics for Inheritance Tax in the UK.

Documents

Details

This publication contains information about Inheritance Tax (IHT) in the UK. It includes information on IHT receipts, the estates that pay IHT, the use of tax reliefs and exemptions, and the asset composition of estates left on death.

Receipts data is available for the 2020 to 2021 tax year as this information is based on payments received by HMRC.

Other data relating to the composition of estates, to the use of reliefs and to the tax due on estates is provided for estates passing on death in the 2018 to 2019 tax year.

The delay is due to both the 6-month lag from date of death to when the IHT becomes due and subsequent time lags while the data from tax returns is prepared for analysis on HMRC’s databases.

Published 30 July 2015
Last updated 29 July 2021 + show all updates
  1. Updated commentary document to reflect new receipts data for tax year 2020 to 2021 and more detailed estates data for tax year 2018 to 2019. A new background quality report has also been published.

  2. Updated commentary document to reflect new receipts data for tax year 2019 to 2020 and more detailed estates data for tax year 2017 to 2018.

  3. The old commentary document has been split into an updated commentary document and a background documentary.

  4. The publication was re-issued on 3 August 2018 to correct an error in the text on page 6

  5. Updated commentary document to reflect new receipts data for tax year 2017 to 2018 and more detailed estates data for tax year 2015 to 2016.

  6. Updated the commentary document with receipts data for tax year 2016 to 2017 and detailed data for estates passing on death in tax year 2014 to 2015.

  7. Updated the commentary document with receipts data for tax year 2015 to 2016 and detailed data for estates passing on death in tax year 2013 to 2014.

  8. First published.