Accredited official statistics

Inheritance tax: analysis of receipts

This table shows the amounts of inheritance tax received in each year to 31 March, irrespective of when the charge to tax arose, split into three categories.

From:
HM Revenue & Customs
Published
31 July 2013
Last updated
31 July 2014 鈥� See all updates

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Details

  • 鈥楾ransfers on death鈥� shows receipts for tax due when assets are transferred at death and includes tax levied in respect of lifetime transfers made within 7 years before death.

  • 鈥楾ransfers to discretionary trusts鈥� shows receipts for tax due at the time of the transfer of assets during lifetime, arising almost entirely on gifts to discretionary and other relevant property trusts, but occasionally including other immediately chargeable lifetime transfers.

  • 鈥楥harges on discretionary trusts鈥� shows ten-yearly and proportionate charges on discretionary and other relevant property trusts.

Updates to this page

Published 31 July 2013
Last updated 31 July 2014 show all updates

  1. Updated to include information for tax year 2011 to 2012

  2. First published.

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