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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.
Inheritance Tax is a tax on the estate (the property, money and…
You can pass a home to your husband, wife or civil partner when you die.…
Inheritance Tax may have to be paid after your death on some gifts you’ve…
If your permanent home (‘domicile’) is abroad, Inheritance Tax is only…
Find out how to work out and report the value of the estate to HMRC.
Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary.
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
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.
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.
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
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.
This second report makes recommendations to make substantive aspects of the design of Inheritance Tax simpler, more intuitive and easier to operate.
Includes valuing an estate, trusts and taxes
Guidance, forms and calculators for Inheritance Tax. Including how the tax works, valuing an estate, thresholds, reliefs and how to pay.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
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 calculator to work out an estate value when legacies in a will are free of tax and other assets are tax exempt.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
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'.
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.
Work out how much to give to charity in a will to qualify for the reduced rate of Inheritance Tax.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
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