Inheritance Tax

Services

  1. 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 Includes information from the withdrawn PA5 guidance.

  2. Inheritance Tax

    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.

  3. 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

  4. 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.

  5. 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

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Guidance and regulation

  1. HMRC calculators and tools
  2. Inheritance Tax: how to apply the additional threshold
  3. Inheritance Tax: transferring unused tax-free thresholds
  4. Rates and allowances: Inheritance Tax thresholds and interest rates
  5. Agricultural Relief for Inheritance Tax
See more guidance and regulation in this topic

News and communications

Research and statistics

  1. Office of Tax Simplification: Inheritance Tax Review
  2. Inheritance Tax statistics: commentary
  3. Inheritance Tax statistics: Table 12.2 - exemptions and reliefs
  4. Inheritance Tax statistics: Table 12.5 - assets in estates by gender, age and marital status of deceased
  5. Inheritance Tax statistics: Table 12.3 - estates notified to HMRC, numbers and tax due
See more research and statistics in this topic