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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.
Wills, probate and inheritance
Sorting out a deceased person's affairs - get a grant of representation, become an executor, distribute an estate, and find out what to do if there's no will. Includes information from the withdrawn PA5 guidance.
Valuing the estate of someone who's died
Value the estate of someone who's died so that you can get probate: report the value to HMRC, work out any tax
Intestacy - who inherits if someone dies without a will?
Find out who is entitled to a share of someone’s property, possessions and money if they die without making a will
Inheritance Tax: return of estate information (IHT205)
Use the online service (IHT205), or postal form and (IHT206) notes to help complete the form if the estate is unlikely to pay Inheritance Tax.
Guidance and regulation
- HMRC calculators and tools
- Inheritance Tax: how to apply the additional threshold
- Rates and allowances: Inheritance Tax thresholds and interest rates
- Inheritance Tax: transferring unused tax-free thresholds
- Agricultural Relief for Inheritance Tax
Research and statistics
- Inheritance Tax statistics: commentary
- Inheritance Tax statistics: Table 12.3 - estates notified to HMRC, numbers and tax due
- Inheritance Tax statistics: Table 12.12 - estimated numbers of estates liable to tax on death, by Parliamentary constituency
- Inheritance Tax statistics: Table 12.5 - assets in estates by gender, age and marital status of deceased
- Inheritance Tax statistics: Table 12.2 - exemptions and reliefs
Policy papers and consultations
- Inheritance Tax: main residence nil-rate band and the existing nil-rate band
- Draft legislation: deemed domicile - Income Tax, Capital Gains Tax and Inheritance Tax
- Directions under provisions in Part 7 and Schedules 2 to 5 of the Income Tax (Earnings and Pensions) Act 2003
- Directions under regulation 3(2) and (5) of the Inheritance Tax (Electronic Communications) Regulations 2015 (SI 2015/1378)
- Estates Duty and Inheritance Tax: objects granted exemption from Estate Duty