Inheritance Tax

Information and announcements

• Quality Review of Inheritance Tax and Personal Wealth National Statistics: Consultation Responses (PDF 57K)
• Notes on updates of tables in July 2007 (PDF 12K)
• Description of tax (PDF 39K)
• Tax parameters (Table A.8) (PDF 13K) also (XLS 32K)
• Tax receipts and taxpayers
• Tax expenditures and ready reckoners

Statistical tables

Analysis of receipts (Table 12.1)

• Years 1999-00 to 2007 - 08 (PDF 21K) also (XLS 38K)

Exemptions and reliefs: estates above IHT threshold (Table 12.2)

• Years 2001-02 to 2004-05 (PDF 48K) also (XLS 33K)

Estates notified for probate: numbers and tax by range of estate for years of death (Table 12.3)

• Years 2001-02 to 2004-05 (PDF 14K) also (XLS 25K)

Estates notified for probate: assets in estates by range of net estate (Table 12.4) No table for 2004-05; see note on updates above

• Years 2003-04 (PDF 60K) also (XLS 556K)

Estates notified for probate: assets by sex, age and marital status of deceased (Table 12.5)No table for 2004-05; see note on updates above

• Years 2003-04 (PDF 199K) also (XLS 196K)

Taxpaying estates : assets by sex, age and marital status (Table 12.6)

• Years 2004-05 (PDF 182K) also (XLS 188K)

Assets held in discretionary trusts at ten year anniversary (Table 12.7)

• Years 1996-97 to 2005-06 (PDF 28K) also (XLS 23K)

Assets held in discretionary at ten year anniversary, assets by type and by year of ten year anniversary (Table 12.8)

• Years 1996-97 to 2005-06 (PDF 36K) also (XLS 27K)

Destination of assets on death (Table 12.9)

• Years 2000-01: (PDF 6K) also (XLS 20K)