We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Analysis of data from the Wealth and Assets Survey (WAS) on the distribution of inheritances, gifts and loans. Data for Great Britain by age, and income and wealth quintiles.
Annual update to the Inheritance Tax liabilities statistics. This publication contains information about Inheritance Tax (IHT) in the UK. It includes information on the estates and trusts that pay IHT, the use of tax reliefs and exemptions, and the asset...
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
Employment Tribunal decision.
You may be able to increase your State Pension based on the National Insurance record
Find out how to work out and report the value of the estate to HMRC.
This table shows the amounts of Inheritance Tax received each year to 31 March 2022, irrespective of when the charge to tax arose.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).