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How Inheritance Tax works: thresholds, rules and allowances
...Inheritance Tax (IHT) is paid when a person's estate is worth more than £325,000 when they die - exemptions, passing on property. Sometimes known as death duties....
https://www.gov.uk/inheritance-tax

Inheritance Tax - GOV.UK
...Tax rates Rates and allowances: Inheritance Tax thresholds and interest rates Check if an estate qualifies for the Inheritance Tax residence nil rate band...
https://www.gov.uk/browse/tax/inheritance-tax

How to value an estate for Inheritance Tax and report its value
...Value the estate of someone who's died so that you can get probate: work out if tax is due, check how to report the estate's value, complete the correct form....
https://www.gov.uk/valuing-estate-of-someone-who-died/estimate-estate-value

Inheritance Tax: detailed information - GOV.UK
...Guidance, forms and calculators for Inheritance Tax. Including how the tax works, valuing an estate, thresholds, reliefs and how to pay....
https://www.gov.uk/government/collections/inheritance-tax-detailed-information

Work out Inheritance Tax due on gifts - GOV.UK
...Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due....
https://www.gov.uk/guidance/work-out-inheritance-tax-due-on-gifts

Inheritance Tax thresholds and interest rates - GOV.UK
...Find out more information on how Inheritance Tax works. If you pay too much Inheritance Tax in advance, HMRC will refund any excess money to you, plus interest on the amount you?ve overpaid....
https://www.gov.uk/government/publications/rates-and-allowances-inheritance-tax-thresholds-and-interest-rates/inheritance-tax-thresholds-and-interest-rates

Inheritance Tax on unused pension funds and death benefits
...At Autumn Budget 2024, the government announced several measures to reform Inheritance Tax and deliver a fairer, less economically distortive tax treatment of inherited wealth and assets ......
https://www.gov.uk/government/publications/reforming-inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-on-unused-pension-funds-and-death-benefits

HMRC tools and calculators - GOV.UK
...This can help you find out what the numbers and letters in your tax code mean and how much tax you will pay. An online tool has been added under Capital Allowances....
https://www.gov.uk/guidance/hmrc-tools-and-calculators

Trusts and Inheritance Tax - GOV.UK
...Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary....
https://www.gov.uk/guidance/trusts-and-inheritance-tax

What are the changes to agricultural property relief? - GOV.UK
...What was announced in the Budget? From 6 April 2026, the full 100% relief from inheritance tax will be restricted to the first £1 million of combined agricultural and business property....
https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief



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