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Use this calculator to work out an estate value when legacies in a will are free of tax and other assets are tax exempt.
Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Use this form to pay the Inheritance Tax due, by transferring money from the deceased’s bank, building society or National Savings and Investments accounts.
This table shows the amounts of inheritance tax received in each year to 31 March, irrespective of when the charge to tax arose, split into three categories.
Use this form with IHT400 if the deceased received or had made arrangements to get a pension other than the State Pension.
Use the IHT406 with form IHT400 to give details of any National Savings and Investments, Premium Bonds, bank or building society accounts that the deceased held in their sole name that were in credit at the date of death.
The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
When and how to pay tax if you get money from someone's pension pot after they die - including 'death in service' benefits
This applies to individuals resident in the UK who are not domiciled here under general law, and certain other non-resident individuals and trustees of trusts created by them.
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...
Use form IHT500 if you pay Income Tax on a property or asset you previously owned but still benefit from and you instead want the property to be treated as part of your estate for Inheritance Tax purposes.
This tax information and impact note affects the personal representatives and advisors or agents who administer the estate of a deceased person, trustees and other individuals who are liable to Inheritance Tax.
Use the IHT413 with form IHT400 if the deceased owned shares in a company, a business or part of a business - or an asset used in a business and you're deducting business relief.
This tax information and impact note affects individuals with direct descendants and personal representatives of deceased persons, with total assets above the Inheritance Tax threshold.
Use the IHT430 schedule with form IHT400 if you wish to pay the reduced rate of Inheritance Tax or to opt out of paying the reduced rate of Inheritance Tax.
Use the IHT419 if you have included a deduction on form IHT400 for any loans, overdrafts, or money spent on behalf of the deceased that is to be repaid out of the estate.
Use form IHT216 to claim transferable nil rate band after an IHT400 has been submitted and any Inheritance Tax due paid.
Use the IHT407 with form IHT400 to give details about the deceased's household and personal goods.
This publication describes the National Statistics for Inheritance Tax in the UK.
Don’t include personal or financial information like your National Insurance number or credit card details.
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