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.