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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.
Inheritance Tax is a tax on the estate (the property, money and…
You can pass a home to your husband, wife or civil partner when you die.…
Inheritance Tax may have to be paid after your death on some gifts you’ve…
If your permanent home (‘domicile’) is abroad, Inheritance Tax is only…
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.
To find out if there’s Inheritance Tax to pay, you need to value the…
Before you can value the deceased’s money, property and possessions (their…
You need an estimate of the estate’s value (the deceased’s money, property…
Before you report the value of the estate (the deceased’s money, property…
You must report the value of the estate to HM Revenue and Customs (HMRC)…
You must keep certain records after you value an estate. HM Revenue and…
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
You do not usually owe any tax on an inheritance at the time you inherit…
You do not usually have to pay Income Tax or Capital Gains Tax immediately…
You do not pay Stamp Duty, Income Tax or Capital Gains Tax immediately if…
You do not usually have to pay any Stamp Duty or tax when you inherit…
How to pay Inheritance Tax: get a reference number, payment methods, use the deceased's bank account, National Savings and Investments, government stock, yearly instalments.
Includes valuing an estate, trusts and taxes
Find out who is entitled to a share of someone’s property, possessions and money if they die without making a will
Guidance, forms and calculators for Inheritance Tax. Including how the tax works, valuing an estate, thresholds, reliefs and how to pay.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Find out the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
Find out how to work out and report the value of the estate to HMRC.
If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets
Learn more about Inheritance Tax, including how to value an estate, applying for probate and when to pay.
Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary.
Work out how much to give to charity in a will to qualify for the reduced rate of Inheritance Tax.
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
Form CH35: Orders for provision under the Inheritance (provision for family and dependants) Act 1975.
These manuals contain guidance on Inheritance Tax.
Statistics and statistical tables relating to Inheritance Tax. These data are provided for the year in which the wealth transfer took place.
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