National statistics

Inheritance Tax liabilities statistics: commentary & background

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

Documents

Details

This series contains statistics on Inheritance Tax (IHT) and estates passing on death for which grants of representation are required. They include information on the numbers of estates that pay IHT, their size and location and the assets contained in those estates.

Detailed statistics 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 2020 to 2021 tax year. Some tables also detail the number and value of IHT trust charges.

Published 30 July 2015
Last updated 26 July 2023 + show all updates
  1. Updated tables and commentary document to reflect new estates data for the tax year 2020 to 2021.

  2. Updated commentary document to reflect new receipts data for financial year 2021 to 2022 and more detailed estates data for tax year 2019 to 2020. The background quality report has also been updated.

  3. 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.

  4. 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.

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

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

  7. 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.

  8. 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.

  9. 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.

  10. First published.