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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 estate’s value (the deceased’s money, property and…

• 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…

Find out how to work out and report the value of the estate to HMRC.

• Updated: 9 February 2022

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

• Overview

  You do not usually owe any tax on an inheritance at the time you inherit…

• Money and shares

  You do not usually have to pay Income Tax or Capital Gains Tax immediately…

• Property

  You do not pay Stamp Duty, Income Tax or Capital Gains Tax immediately if…

• Joint property, shares and bank accounts

  You do not usually have to pay any Stamp Duty or tax when you inherit…

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.

Information on legal requirements and advice for British nationals buying or renting property in Spain.

• Updated: 13 May 2021

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.

• Updated: 6 April 2025

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.

Information for British citizens moving to or living in Spain, including guidance on residency, healthcare and passports.

• Updated: 8 April 2025

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...

Annual statistics and statistical tables relating to Inheritance Tax. This publication will reflect new receipts data for tax year 2019 to 2020 and more detailed data for estates passing on death in tax year 2017 to 2018.

• Updated: 30 July 2020