Transferring assets to the Crown in lieu of tax

You can offer to pay some or all of the tax and interest for which you are liable by transferring national heritage property to the Crown. Where the liability arises on death, we cannot accept property from you before you have taken out a grant of representation. But if we do accept a transfer of property as payment of tax, we will repay the money to you up to the value of the property we accept.

The rules are complicated, for further information please contact our Heritage Team in Nottingham in writing or by telephone.