In this section:
- Introduction to Inheritance Tax
- Inheritance Tax when passing on money or property
- How to value the estate of someone who has died
- Forms for probate and Inheritance Tax
- Paying Inheritance Tax
- Inheritance Tax and trusts
- Tax when you inherit money, assets or property
- Inheritance Tax for solicitors and tax advisers
Introduction to Inheritance Tax
Inheritance Tax - the basics How Inheritance Tax works, who has to pay, what makes up an estate, what is exempt, and which forms to use
Inheritance Tax thresholds Quick link to the current Inheritance Tax threshold - or 'nil rate band' - and thresholds from previous years
Transferring an unused Inheritance Tax threshold Married couples or civil partners can increase their Inheritance Tax threshold - or ‘nil rate band’ - when the second partner dies
Inheritance Tax and the probate process What you have to do and forms you have to fill in (including for confirmation in Scotland)
