Inheritance Tax liabilities statistics
Statistics and statistical tables relating to Inheritance Tax. 皇冠体育appse data are provided for the year in which the wealth transfer took place.
Documents
Details
This series contains statistics on Inheritance Tax (IHT) and estates passing on death for which grants of representation are required. 皇冠体育appy 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.
皇冠体育appse 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. 皇冠体育app 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 .
皇冠体育app National Archives website also contains updates to the statistics published online , and some updates published online .