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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…
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.
To find out if there’s Inheritance Tax to pay, you need to value the…
Before you can value the deceased’s money, property and possessions (their…
You need an estimate of the estate’s value (the deceased’s money, property…
Before you report the value of the estate (the deceased’s money, property…
You must report the value of the estate to HM Revenue and Customs (HMRC)…
You must keep certain records after you value an estate. HM Revenue and…
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.
You must pay Inheritance Tax by the end of the sixth month after the…
You’ll need to get an Inheritance Tax reference number from HM Revenue and…
You can pay Inheritance Tax directly using your online or mobile bank…
You can pay Inheritance Tax from your own bank account or a joint bank…
Make your cheque payable to ‘HM Revenue and Customs only’. Write both of…
You can ask banks, building societies or National Savings & Investments…
Write to Computershare Investor Services, who run the British government…
In very exceptional cases you may be able to make Inheritance Tax payments…
You can pay your Inheritance Tax on things that may take time to sell in…
Get your Inheritance Tax payment reference number at least 3 weeks before…
You can make early Inheritance Tax payments before you know the exact…
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
Includes valuing an estate, trusts and taxes
Find all forms for Inheritance Tax.
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'.
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.
Guidance, forms and calculators for Inheritance Tax. Including how the tax works, valuing an estate, thresholds, reliefs and how to pay.
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.
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
Find out the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
Find out how to work out and report the value of the estate to HMRC.
If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.
How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets
Work out how much to give to charity in a will to qualify for the reduced rate of Inheritance Tax.
These manuals contain guidance on Inheritance Tax.
Apply for an Inheritance Tax reference number before sending in form IHT400 and paying your tax.
Learn more about Inheritance Tax, including how to value an estate, applying for probate and when to pay.
Work out whether assets in an estate qualify for Agricultural Relief and the rate at which it is due.
Don’t include personal or financial information like your National Insurance number or credit card details.
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