Inheritance tax

Inheritance tax is a tax that may have to be paid on your estate. Generally, your estate is defined as everything you own at the time of your death, less the debts you owe. Inheritance Tax may also be payable on assets you gave away during your lifetime, such as property, possessions, money and investments.

Not everyone has to pay inheritance tax because it only applies if the taxable value of your estate when you die is over a certain threshold.

Top tips

  • There are a number of exemptions which allow you to pass on money or assets either during your lifetime or in your will without any Inheritance Tax being due. For example if your estate passes to your husband, wife or civil partner and you are both UK residents.
  • Inheritance Tax is not payable on most gifts or transfers (up to certain limits) that you make more than seven years before your death.
  • Find out more about inheritance tax from HMRC.

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