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
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…
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.
You must pay Inheritance Tax by the end of the sixth month after the…
You’ll need to get an Inheritance Tax reference number from HM Revenue and…
You can pay Inheritance Tax directly using your online or mobile bank…
You can pay Inheritance Tax from your own bank account or a joint bank…
Make your cheque payable to ‘HM Revenue and Customs only’. Write both of…
You can ask banks, building societies or investment providers to pay some…
Write to Computershare Investor Services, who run the British government…
In very exceptional cases you may be able to make Inheritance Tax payments…
You can pay your Inheritance Tax on things that may take time to sell in…
Get your Inheritance Tax payment reference number at least 3 weeks before…
You can make early Inheritance Tax payments before you know the exact…
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…
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.
Guidance, forms and calculators for Inheritance Tax. Including how the tax works, valuing an estate, thresholds, reliefs and how to pay.
Includes valuing an estate, trusts and taxes
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.
Find out how to work out and report the value of the estate to HMRC.
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.
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).