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
- passing on a home to a partner
- giving away or receiving a home as a gift
- 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