Accredited official statistics

Inheritance Tax liabilities statistics

Statistics and statistical tables relating to Inheritance Tax. These data are provided for the year in which the wealth transfer took place.

• From: HM Revenue & Customs
• Published: 31 July 2024

Documents

Inheritance Tax liabilities statistics: commentary

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Table 12.1: Estates notified to HMRC, numbers and tax due

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Table 12.2: Exemptions and reliefs

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Table 12.3: Assets in estates by range of net estate and tax due

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Table 12.4: Assets in estates by gender, age and marital status of deceased

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Table 12.5: Assets in estates with tax liabilities by gender, age and marital status of deceased

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Table 12.6: IHT charges paid by taxpaying trusts by asset size

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Table 12.7: IHT charges paid by taxpaying trusts by asset type

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Table 12.8: Estimated amounts of tax due by geographical region

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Table 12.9: Estimated numbers of estates liable to tax on death by Parliamentary constituency

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Inheritance Tax liabilities statistics: background quality report

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Details

This series contains statistics on Inheritance Tax (IHT) and estates passing on death for which grants of representation are required. They include information on the numbers of estates that pay IHT, their size and location and the assets contained in those estates. Information is also provided about certain IHT trust charges.

These statistics include information based on IHT returns, and more information on this can be found in the published commentary.

Tables for previous years

Following the outcome of a consultation on changes to HMRC statistics, there were changes to the statistics included in this release from the 2023 publication onwards. The table numbers were also reordered, and so are different from previous releases. For a comparison of table numbers in this release compared to previous publications, please see the tables for previous years page.

Updates to these statistics published on or after July 2013 can be found on the National Archives website.

The National Archives website also contains updates to the statistics published online between February 2006 and May 2013, and some updates published online between January 2003 and March 2005.

Published 31 July 2024