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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…
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.
Find out who is entitled to a share of someone’s property, possessions and money if they die without making a will
Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
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 the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.
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.
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.
Find out how to work out and report the value of the estate to HMRC.
Use the IHT417 with form IHT400 if the deceased had a permanent home in the UK when they died but had assets outside the UK.
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
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.
Use this form to pay the Inheritance Tax due, by transferring money from the deceased’s bank, building society or National Savings and Investments accounts.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
Use form IHT217 with form IHT205 (or C5 (2006) in Scotland) to claim a transfer of unused nil rate band if the estate is an excepted estate and the whole of the nil rate band is available to transfer.
Don’t include personal or financial information like your National Insurance number or credit card details.
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