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This publication contains information about inheritance tax (IHT) in the UK. It includes information on inheritance tax receipts, on which estates pay inheritance tax, on the use of tax reliefs and exemptions and on the asset composition of estates left on death.
Receipts data are available for the 2016 to 2017 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 2014 to 2015 tax year. The delay is due to both the six 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.