Introduction 

• Inheritance Tax (external link) 
• Tax on property, money and shares you inherit (external link) 
• Trusts and taxes (external link) 

Valuing the Estate 

• Valuing the estate of someone who's died (external link) 
• Shares and assets valuations for tax purposes (external link) 
• Report the value of the estate to HMRC for Inheritance Tax (external link) 

Thresholds 

• Rates and allowances: Inheritance Tax thresholds and interest rates (external link) 
• Check if you can get an additional Inheritance Tax threshold (external link) 
• Work out and apply the residence nil rate band for Inheritance Tax (external link) 
• Transferring unused residence nil rate band for Inheritance Tax (external link) 

Reliefs 

• Business Relief for Inheritance Tax (external link) 
• Agricultural Relief for Inheritance Tax (external link) 
• Inheritance Tax: Double Taxation Relief (external link) 
• Tax relief for national heritage assets (external link) 

Paying HMRC 

Probate 

Wills 

• Making a will (external link) 
• Change a will after a death (external link) 

Forms and Calculators 

• Inheritance Tax forms (external link) 
• Inheritance Tax grossing up calculator (external link) 
• Inheritance Tax guaranteed annuity calculator (external link) 
• Inheritance Tax reduced rate calculator (external link) 

Further Guidance 

• Trusts and Inheritance Tax Manuals (external link) 
• Inheritance Tax - detailed information (external link)