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Use this calculator to gross up an estate, when the will leaves ‘free of tax’ gifts and the residue is partly or completely exempt from Inheritance Tax.
Find out about the Inheritance Tax deemed domicile rules which applied from 6 April 2017 to 5 April 2025.
Report inheritance tax for excepted estates if a person has died on or before 31 December 2021.
Find out how to value stocks and shares of someone who has died. How you value them depends on whether they are 'listed' or 'unlisted'.
Use the online service to update details of an estate, authorise an agent, or close an estate.
Find out how the Conditional Exemption Tax Incentive scheme works and what may qualify for relief.
Use this calculator to help you work out an estimated market value of guaranteed annuity payments when valuing assets of the deceased’s estate.
How to get copies of Inheritance Tax forms that are not available online.
How to pay tax with deposits, get an up to date valuation of your certificate and check how much interest you have earned.
Guidance on Inheritance Tax exemptions and reliefs policy, and Capital Gains Tax reliefs policy for national heritage property.
Learn more about Inheritance Tax, including how to value an estate, applying for probate and when to pay.
Get help if you’re a tax agent or adviser who has clients who must complete form IHT400 for Inheritance Tax on their tax returns.
Find out what you should include in a heritage management plan, who to consult and the approval process for conditionally exempt properties.
Use C3 (2004) notes to help you complete forms C1 confirmation and C5 return of estate information if the deceased died on or after 1 November 2004 but before 1 September 2006.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
Find out about Extra-Statutory Concessions for matters formerly administered by the Inland Revenue.
A guide for withdrawing a will or codicil stored with HM Courts and Tribunals Service (HMCTS)
Details of the approved commercial suppliers who provide software to complete some Inheritance Tax forms.
Check the availability and any issues affecting the Inheritance Tax online service.
This introductory tax guide is intended for businesses looking at employee ownership for the first time, rather than professional advisers.
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