Accredited official statistics: Inheritance Tax liabilities statistics

Annual update to the Inheritance Tax liabilities statistics. This publication contains information about Inheritance Tax (IHT) in the UK. It includes information on the estates and trusts that pay IHT, the use of tax reliefs and exemptions, and the asset composition of estates left on death, accrued back to the year in which the deceased passed away (i.e. became liable). This liabilities data is provided for estates passing on death in the 2023 to 2024 tax year.