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When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
You do not usually owe any tax on an inheritance at the time you inherit…
You do not usually have to pay Income Tax or Capital Gains Tax immediately…
You do not pay Stamp Duty, Income Tax or Capital Gains Tax immediately if…
You do not usually have to pay any Stamp Duty or tax when you inherit…
Find out who is entitled to a share of someone’s property, possessions and money if they die without making a will
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
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.
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.
Guidance, forms and calculators for Inheritance Tax. Including how the tax works, valuing an estate, thresholds, reliefs and how to pay.
Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.
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.
Find out the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
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.
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
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