Inheritance Tax

Services

  • Inheritance Tax (IHT) is paid when a person's estate is worth more than £325,000 when they die - exemptions, passing on property. Sometimes known as death duties.

  • Find out if you need to apply for probate to deal with the estate of someone who’s died. Discover how to apply for probate or letters of administration and what to do if there’s no will.

  • Value the estate of someone who's died so that you can get probate: work out if tax is due, check how to report the estate's value, complete the correct form.

  • Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.

  • If you already have the right or have probate (as an executor or administrator) you can start dealing with the estate. You may need to apply for the right to deal with the estate of the person who's died (also called 'probate').

Guidance and regulation

News and communications

Research and statistics