National Statistics

Inheritance Tax statistics: commentary

This publication describes the National and Official Statistics for Inheritance Tax in the UK.

Published 30 July 2015
Last updated 30 July 2020 — see all updates

• From: HM Revenue & Customs

Documents

Inheritance Tax statistics: commentary

PDF, 263KB, 7 pages

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Inheritance Tax statistics: background

PDF, 186KB, 7 pages

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Details

This publication contains information about Inheritance Tax (IHT) in the UK. It includes information on IHT receipts, the estates that pay IHT, the use of tax reliefs and exemptions, and the asset composition of estates left on death.

Receipts data is available for the 2019 to 2020 tax year as this information is based on payments received by HMRC.

Other data relating to the composition of estates, to the use of reliefs and to the tax due on estates is provided for estates passing on death in the 2017 to 2018 tax year.

The delay is due to both the 6-month lag from date of death to when the IHT becomes due and subsequent time lags while the data from tax returns is prepared for analysis on HMRC’s databases.

Published 30 July 2015
Last updated 30 July 2020 + show all updates

1. 30 July 2020

   Updated commentary document to reflect new receipts data for tax year 2019 to 2020 and more detailed estates data for tax year 2017 to 2018.

2. 19 September 2019

   The old commentary document has been split into an updated commentary document and a background documentary.

3. 3 August 2018

   The publication was re-issued on 3 August 2018 to correct an error in the text on page 6

4. 31 July 2018

   Updated commentary document to reflect new receipts data for tax year 2017 to 2018 and more detailed estates data for tax year 2015 to 2016.

5. 28 July 2017

   Updated the commentary document with receipts data for tax year 2016 to 2017 and detailed data for estates passing on death in tax year 2014 to 2015.

6. 29 July 2016

   Updated the commentary document with receipts data for tax year 2015 to 2016 and detailed data for estates passing on death in tax year 2013 to 2014.

7. 30 July 2015

   First published.