National Statistics

Inheritance Tax statistics: Table 12.1 - analysis of receipts

This table shows the amounts of Inheritance Tax received each year to 31 March 2018, irrespective of when the charge to tax arose.

Documents

Inheritance tax statistics: Table 12.1 - analysis of receipts

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Inheritance tax statistics: Table 12.1 - analysis of receipts

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

In the table above, tax received is split into several categories:

  • ‘transfers taxable at death’ shows receipts for tax due following a death, including both tax on assets transferred at death and tax levied in respect of lifetime transfers made within 7 years before death
  • ‘transfers to discretionary trusts’ shows receipts for tax due at the time of the transfers of assets during lifetime, arising almost entirely on gifts to discretionary and other relevant property trusts but occasionally including other immediately chargeable lifetime transfers
  • ‘charges on discretionary trusts’ shows 10-yearly and proportionate charges on discretionary and other relevant property trusts
  • ‘additional non-cash’ shows the amount of Inheritance Tax liability satisfied through transfers of works of art, heritage objects and land to public ownership under the Acceptance in Lieu scheme
Published 30 July 2015
Last updated 31 July 2018 + show all updates
  1. Updated table to reflect new receipts data for tax year 2017 to 2018 and more detailed estates data for tax year 2015 to 2016
  2. Updated the table with data on receipts in tax year 2016 to 2017.
  3. Updated the table with data on receipts in tax year 2015 to 2016.
  4. First published.