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Inheritance Tax: detailed information

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

• From: HM Revenue & Customs
• Published: 5 February 2024

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Introduction

• How Inheritance Tax works: thresholds, rules and allowances
• Tax on property, money and shares you inherit
• Trusts and taxes

Valuing the estate

• How to value an estate for Inheritance Tax and report its value
• Shares and assets valuations for tax purposes
  • 11 November 2014
  • Collection
• Report the value of the estate to HMRC for Inheritance Tax
  • 9 February 2022
  • Guidance

Thresholds

• Rates and allowances: Inheritance Tax thresholds and interest rates
  • 5 August 2024
  • Guidance
• Check if an estate qualifies for the Inheritance Tax residence nil rate band
  • 6 April 2021
  • Guidance
• Work out and apply the residence nil rate band for Inheritance Tax
  • 5 September 2019
  • Guidance
• Transferring unused residence nil rate band for Inheritance Tax
  • 5 September 2019
  • Guidance

Reliefs

• Business Relief for Inheritance Tax
• Agricultural Relief for Inheritance Tax
  • 6 April 2024
  • Guidance
• Inheritance Tax: Double Taxation Relief
  • 23 July 2013
  • Guidance
• Tax relief for national heritage assets
  • 26 May 2022
  • Guidance

Paying HMRC

• Pay your Inheritance Tax bill
• Apply to postpone payment of Inheritance Tax
  • 1 April 2024
  • Guidance

Probate

• Applying for probate

Wills

• Making a will
• Change a will after a death

Forms and calculators

• Inheritance Tax forms
  • 17 July 2020
  • Collection
• Inheritance Tax grossing up calculator
  • 26 May 2017
  • Guidance
• Inheritance Tax guaranteed annuity calculator
  • 11 November 2012
  • Guidance
• Inheritance Tax reduced rate calculator

Further guidance

• Trusts and Inheritance Tax Manuals
  • 8 September 2021
  • Collection

Published 5 February 2024