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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…
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…
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…
Find out who is entitled to a share of someone’s property, possessions and money if they die without making a will
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.
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.
Guidance, forms and calculators for Inheritance Tax. Including how the tax works, valuing an estate, thresholds, reliefs and how to pay.
Includes valuing an estate, trusts and taxes
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
Find out how to work out and report the value of the estate to HMRC.
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 which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
Find out the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
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