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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…

• If you die when you are based outside the UK

  If you’re based abroad, Inheritance Tax is only paid on your UK assets,…

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

Find all forms for Inheritance Tax.

• Updated: 17 July 2020

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.

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

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

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

Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.