We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This tax information and impact note is about changes to when a full Inheritance Tax account does not need to be delivered to HMRC for a deceased person.
This tax information and impact note is about the nil rate band and residence nil rate band thresholds for tax years 2021 to 2022 up to and including 2025 to 2026.
This Tax Information and Impact Note is about tax exemptions under the new Troubles Permanent Disablement Payment Scheme.
This measure provides a tax relief for payments made under the Windrush Compensation Scheme.
This measure relates to the definition of excluded property when assets are added to trusts.
This measure outlines the tax treatment of Kindertransport Fund payments.
This second report makes recommendations to make substantive aspects of the design of Inheritance Tax simpler, more intuitive and easier to operate.
Huge opportunity to improve the experience of thousands dealing with IHT each year, says OTS in new report
This tax information and impact note details changes to the residence nil rate band.
The OTS is seeking views from those who have concerns about or personal experience of Inheritance Tax to inform its simplification review
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.
This measure amends the rules for certain non-domiciled individuals so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017 to 2018 tax year.
Directions giving details on the approved method for filing and format of employment related securities, annual returns and notification of grants of Enterprise Management Incentive options.
Directions revising details of authenticating a sender's identity and withdrawing consent to use the Inheritance Tax online service.
This tax information and impact note applies to owners of objects which have a legacy exemption from Estate Duty on the grounds of their national, scientific, historic or artistic interest.
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.
This applies to victims or their surviving spouse or civil partner who have received compensation for wrongs suffered at the hands of the National Socialist regime during the World War II era.
This applies to personal representatives and beneficiaries of registered pension scheme members who had unused pension funds at the time of their death.
Directions giving details of how electronic communication is to be used to deliver accounts and other information for inheritance tax purposes.
Directions giving details of how electronic communication is to be used to deliver accounts and other information for Inheritance Tax purposes.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).