Inheritance Tax : a basic guide

Further to this short briefing, HM Revenue & Customs (HMRC) provide guidance on inheritance tax on Gov.uk. Detailed technical guidance on the law is given in HMRC’s manual on the tax. 

HMRC also operate an enquiry service for those with questions about inheritance tax or probate. 

A second Commons Library briefing looks at the historical development of the tax and recent debates as to its potential reform: Inheritance Tax, Commons Library briefing, 8 April 2021.