Dealing with Inheritance Tax

Inheritance Tax is a tax on an estate (the property, money and possessions) of someone who's died.

There's normally no Inheritance Tax to pay if:

• the value of the estate is below the threshold
• the estate is left to a spouse or civil partner, a charity or a community amateur sports club

Visit GOV.UK for information on how Inheritance Tax works, including:

• when you're eligible to pay Inheritance Tax
• Inheritance Tax rates
• who pays the tax to HMRC
• passing on a home 
• rules on giving gifts
• what happens when someone living outside the UK dies
• paying your Inheritance Tax bill

Reduced rate calculator

If you leave at least 10% of your net estate to charity you may qualify to pay Inheritance Tax at a reduced rate.

Visit GOV.UK for the reduced rate calculator which works out the amount needed to qualify if you're:

• preparing your own will
• the executor of the deceased's will or administrator of their estate