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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,…

This series brings together all documents relating to Gifts given

• Updated: 3 May 2013

This series brings together all documents relating to Gifts received

• Updated: 3 May 2013

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.

• Updated: 6 April 2025

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

Bringing in goods for personal use when you travel to the UK from abroad - types of tax and duty, duty free, EU and non-EU arrivals, banned and restricted goods.

Tax and reporting rules for employers who provide or pay for employees' holidays

This collection brings together all documents about Department for Exiting the European Union's special advisers’ gifts, hospitality and meetings with senior media figures.

• Updated: 16 October 2018

Tax and reporting rules for employers providing gifts to employees

Register of accepted gifts and/or hospitality by Board Members and staff at SCS2 and above

• Updated: 15 July 2022