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Accredited official statistics

Inheritance Tax statistics: Table 12.1 - analysis of receipts

This table shows the amounts of Inheritance Tax received each year to 31 March 2022, irrespective of when the charge to tax arose.

Updates to this page

From:
HM Revenue & Customs
Published:
30 July 2015
Last updated:
28 July 2022
Show all updates

  1. Updated the table with data for financial year 2021 to 2022.

  2. Updated the table with data for tax year 2020 to 2021.

  3. Updated the table with data for tax year 2019 to 2020.

  4. Updated the table with data for tax year 2018 to 2019.

  5. Updated table 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 table with data on receipts in tax year 2016 to 2017.

  7. Updated the table with data on receipts in tax year 2015 to 2016.

  8. First published.

Accredited official statistics

Documents

Inheritance tax statistics: Table 12.1 - analysis of receipts

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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

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