Collection

Inheritance Tax liabilities statistics

Statistics and statistical tables relating to Inheritance Tax. These data are provided for the year in which the wealth transfer took place.

This series contains statistics on Inheritance Tax (IHT) and estates passing on death for which grants of representation are required. They 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.

These 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 have been changes to the statistics included in this release. The tables numbers have also been 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 National Archives website.

The National Archives website also contains updates to the statistics published online between February 2006 and May 2013, and some updates published online between January 2003 and March 2005.

Provide user feedback on these statistics

The coverage of these statistics will need to change in future releases following a recent reporting requirement change for non-taxpaying estates qualifying as excepted. We would welcome feedback from users on our proposals to change these statistics in future as a result. Please email your feedback to personaltax.statistics@hmrc.gov.uk. Thank you in advance.

National statistics

This section contains Tables 12.1 to 12.9 as well as the commentary document and background quality report.

Published 31 July 2013
Last updated 26 July 2023 + show all updates
  1. Updated tables and commentary document to reflect new estates data for the tax year 2020 to 2021.

  2. Page updated to include information about current HMRC public consultation on our statistical publications.

  3. Updated tables and commentary document to reflect new receipts data for the financial year 2021 to 2022 and more detailed estates data for the tax year 2019 to 2020.

  4. Updated tables and commentary document to reflect new receipts data for tax year 2020 to 2021 and more detailed estates data for tax year 2018 to 2019.

  5. Updated tables and commentary document to reflect new receipts data for tax year 2016 to 2017 and more detailed estates data for tax year 2014 to 2015.

  6. Updated tables and commentary document to reflect new receipts data for tax year 2015 to 2016 and more detailed estates data for tax year 2013 to 2014.

  7. Updated the statistics with data on estates passing on death in tax year 2012 to 2013 and receipts for tax year 2014 to 2015.

  8. First published.