This paper provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.

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Further to this paper, HM Revenue & Customs (HMRC) provide guidance on inheritance tax on their internet site.[1] Detailed technical guidance on the law is given in HMRC’s manual on the tax.[2]  HMRC also operate a helpline for those with questions about inheritance tax or probate.[3] A second Library paper looks at the historical development of the tax and recent debates as to its potential reform.[4]

Notes : 

[1]     At: https://www.gov.uk/personal-tax/inheritance-tax

[2]     HMRC Inheritance Tax Manual (IHTM)  https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual

[3]     Inheritance Tax and Probate Helpline Tel. 0300 123 1072. Open Monday to Friday 9am to 5pm; closed on Bank Holidays.

[4]     Inheritance Tax, Commons Briefing paper CBP93, 30 April 2018

  • Commons Research Briefing SN00573
  • Author: Antony Seely
  • Topics: Communities, Tax

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