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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.

• Overview

  Inheritance Tax is a tax on the estate (the property, money and…

• Passing on a home

  You can pass a home to your husband, wife or civil partner when you die.…

• Rules on giving gifts

  Inheritance Tax may have to be paid after your death on some gifts you’ve…

• When someone living outside the UK dies

  If your permanent home (‘domicile’) is abroad, Inheritance Tax is only…

Find out if you need to apply for probate to deal with the estate of someone who’s died. Discover how to apply for probate or letters of administration and what to do if there’s no will.

• What is probate

  Probate is the legal right to deal with someone’s property, money and…

• If there’s a will

  You can apply for probate if you’re named as an executor in either the…

• If there is not a will

  If the person did not leave a will, the most ‘entitled’ person can apply…

• Before you apply

  Before applying for probate you’ll need to complete the following steps.…

• Fees

  You may have to pay a fee to apply for probate. Whether you need to pay…

• Apply for probate

  You can apply for probate yourself online or by post. This can be cheaper…

• After you've applied

  Your application will be reviewed by the Probate Service. Track the…

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.

• What you need to do

  To find out if there’s Inheritance Tax to pay, you need to value the…

• Identify assets and debts

  Before you can value the deceased’s money, property and possessions (their…

• Estimate the estate’s value

  You need an estimate of the estate’s value (the deceased’s money, property…

• Check if you need to send full details of the estate

  Before you report the value of the estate (the deceased’s money, property…

• If Inheritance Tax is due or full details are needed

  You must report the value of the estate to HM Revenue and Customs (HMRC)…

• Records

  You must keep certain records after you value an estate. HM Revenue and…

Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.

• From: HM Revenue & Customs

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 called …

Find out who is entitled to a share of someone’s property, possessions and money if they die without making a will

How to make a will: making sure it's valid, using a solicitor and changing it when your circumstances change

Use this form to apply for letters of administration to manage the estate of the person who has died if they have not left a will.

• From: HM Courts & Tribunals Service

A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.

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.

When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit

Use the print and post form (IHT205) if the person died on or after 6 April 2011, and on or before 31 December 2021, and the estate is unlikely to pay Inheritance Tax.

• From: HM Revenue & Customs

How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets

Executors can use this form to give up their legal responsibility and role permanently (also known as ‘renunciation’) to apply for probate.

• From: HM Courts & Tribunals Service

Work out how much to give to charity in a will to qualify for the reduced rate of Inheritance Tax.

Use the IHT402 with form IHT400 to transfer any unused nil rate band from the deceased spouse or civil partner to the deceased's estate.

• From: HM Revenue & Customs

Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.

• From: HM Revenue & Customs

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.

• From: HM Revenue & Customs

Use form IHT100 and supplementary pages D31 to D40 to tell HMRC about chargeable events when Inheritance Tax is payable on a trust or gift.

• From: HM Revenue & Customs

Changing an inheritance after death (a 'variation') and how it can affect amounts of Inheritance and Capital Gains tax due