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Information on planning your future medical and social care, estate and finances in Spain.

• Updated: 20 January 2026

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,…

Information about moving to, living or retiring in Spain – including visas, working, healthcare and driving.

• Updated: 22 December 2025

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

Guidance, forms and calculators for Inheritance Tax. Including how the tax works, valuing an estate, thresholds, reliefs and how to pay.

• Updated: 5 February 2024

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

• Updated: 13 May 2021

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.

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

• Updated: 9 February 2022

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.

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