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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.

• Overview

  Inheritance Tax is a tax on the estate (the property, money and…

• Passing on a home

  You can pass a home to your husband, wife or civil partner when you die.…

• Rules on giving gifts

  Inheritance Tax may have to be paid after your death on some gifts you’ve…

• When someone living outside the UK dies

  If your permanent home (‘domicile’) is abroad, Inheritance Tax is only…

When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit

• Overview

  You do not usually owe any tax on an inheritance at the time you inherit…

• Money and shares

  You do not usually have to pay Income Tax or Capital Gains Tax immediately…

• Property

  You do not pay Stamp Duty, Income Tax or Capital Gains Tax immediately if…

• Joint property, shares and bank accounts

  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.

• What you need to do

  To find out if there’s Inheritance Tax to pay, you need to value the…

• Identify assets and debts

  Before you can value the deceased’s money, property and possessions (their…

• Estimate the estate’s value

  You need an estimate of the estate’s value (the deceased’s money, property…

• Check if you need to send full details of the estate

  Before you report the value of the estate (the deceased’s money, property…

• If Inheritance Tax is due or full details are needed

  You must report the value of the estate to HM Revenue and Customs (HMRC)…

• Records

  You must keep certain records after you value an estate. HM Revenue and…

Find out who is entitled to a share of someone’s property, possessions and money if they die without making a will

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.

• Updated: 28 March 2024

• Updated: 11 February 2016

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.

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

• Updated: 5 February 2024

Find out how to work out and report the value of the estate to HMRC.

• Updated: 9 February 2022

How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.

• Updated: 5 September 2019