Guidance and regulation

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Agricultural Relief for Inheritance Tax

Work out whether assets in an estate qualify for Agricultural Relief and the rate at which it is due.
- From: HM Revenue & Customs
- Updated: 6 April 2024
Inheritance Tax: Double Taxation Relief

If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.
- From: HM Revenue & Customs
- Updated: 23 July 2013
Tax relief for national heritage assets

Find out how the Conditional Exemption Tax Incentive scheme works and what may qualify for relief.
- From: HM Revenue & Customs
- Updated: 26 May 2022
Heritage properties: prepare a heritage management plan

Find out what you should include in a heritage management plan, who to consult and the approval process for conditionally exempt properties.
- From: Natural England
- Updated: 29 November 2023
Heritage management plans: guides for conditional exemption

Read an example heritage management plan and get detailed guidance on how to prepare one for conditional exemption.
- From: Natural England
- Updated: 10 July 2008

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