{ "id": "inheritance-tax-estates-uk", "title": "Estates paying Inheritance Tax, UK", "category": "public-finances", "summary": "The share of UK deaths whose estates paid Inheritance Tax, were notified to HMRC without tax to pay, or were not reported to it, each tax year since 2001 to 2002, with the estates taxed and the tax due in the latest year, from HMRC's Inheritance Tax liabilities statistics.", "unit": "percent", "chart": "line", "volatile": false, "status": "", "notes": [ "Deaths in each tax year by the outcome HMRC records for the estate: estates notified to it that paid Inheritance Tax, those notified with no tax to pay, and deaths with no estate reported, as shares of all UK deaths.", "From the 1st of January 2022 many estates with no tax to pay no longer had to report to HMRC, so from 2021 to 2022 more deaths fall under 'not reporting' (HMRC's note 3); the years before are not on the same footing.", "The HM Revenue and Customs publishes these as accredited official statistics." ], "provenance": { "publisher": "HM Revenue and Customs", "publisher_url": "https://www.gov.uk/government/organisations/hm-revenue-customs", "source_page": "https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics", "licence": "OGL-3.0", "licence_name": "Open Government Licence v3.0", "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/", "attribution": "Contains public sector information licensed under the Open Government Licence v3.0.", "retrieved_at": "2026-11-09T14:55:08Z", "raw_files": [ { "name": "page.json", "url": "https://www.gov.uk/api/content/government/statistics/inheritance-tax-liabilities-statistics", "sha256": "298ac2a75faccbf68c642d1321d19bd56f9ae1402e37f5ae337512775efd1269", "bytes": 20225, "content_type": "application/json" }, { "name": "table.ods", "url": "https://assets.publishing.service.gov.uk/media/6a61fe84243ee000f7127e8b/table_12_1_final.ods", "sha256": "a393e624e9a976e5e6b2a7e79c40b5cbc6272e1fbaafc666ef83ba252e4e9479", "bytes": 9182, "content_type": "application/vnd.oasis.opendocument.spreadsheet" } ] }, "meta": { "latest_period": "2023/24", "deaths": { "2001/02": 599000.0, "2002/03": 605000.0, "2003/04": 609000.0, "2004/05": 587000.0, "2005/06": 577000.0, "2006/07": 572000.0, "2007/08": 571000.0, "2008/09": 582000.0, "2009/10": 555000.0, "2010/11": 560000.0, "2011/12": 554000.0, "2012/13": 576000.0, "2013/14": 565000.0, "2014/15": 597000.0, "2015/16": 588000.0, "2016/17": 609000.0, "2017/18": 621000.0, "2018/19": 592000.0, "2019/20": 612000.0, "2020/21": 722000.0, "2021/22": 634000.0, "2022/23": 683000.0, "2023/24": 644000.0 }, "latest_year": { "2023/24": { "not_taxed": 38000.0, "taxed": 30400.0, "tax_due": 7030.0 } }, "govuk_page": "/government/statistics/inheritance-tax-liabilities-statistics", "govuk_page_title": "Inheritance Tax liabilities statistics", "attachment_title": "Table 12.1: Estates notified to HMRC, numbers and tax due", "accreditation": "Accredited official statistics: GOV.UK gives the release as national statistics" }, "headline": { "label": "Taxed", "value": 4.72, "period": "2023/24", "note": "30,400 estates paid Inheritance Tax of £7,030 million, of 644,000 UK deaths" }, "series": [ { "name": "Not taxed", "points": [ { "x": "2001/02", "v": 44.24 }, { "x": "2002/03", "v": 42.31 }, { "x": "2003/04", "v": 41.85 }, { "x": "2004/05", "v": 41.52 }, { "x": "2005/06", "v": 42.4 }, { "x": "2006/07", "v": 42.95 }, { "x": "2007/08", "v": 43.11 }, { "x": "2008/09", "v": 44.54 }, { "x": "2009/10", "v": 45.09 }, { "x": "2010/11", "v": 43.61 }, { "x": "2011/12", "v": 44.93 }, { "x": "2012/13", "v": 45.35 }, { "x": "2013/14", "v": 44.0 }, { "x": "2014/15", "v": 43.8 }, { "x": "2015/16", "v": 42.6 }, { "x": "2016/17", "v": 40.9 }, { "x": "2017/18", "v": 40.8 }, { "x": "2018/19", "v": 40.7 }, { "x": "2019/20", "v": 42.3 }, { "x": "2020/21", "v": 40.0 }, { "x": "2021/22", "v": 30.8 }, { "x": "2022/23", "v": 5.5 }, { "x": "2023/24", "v": 5.9 } ] }, { "name": "Taxed", "points": [ { "x": "2001/02", "v": 3.9 }, { "x": "2002/03", "v": 4.45 }, { "x": "2003/04", "v": 4.99 }, { "x": "2004/05", "v": 5.38 }, { "x": "2005/06", "v": 5.79 }, { "x": "2006/07", "v": 5.96 }, { "x": "2007/08", "v": 4.37 }, { "x": "2008/09", "v": 2.82 }, { "x": "2009/10", "v": 2.65 }, { "x": "2010/11", "v": 2.78 }, { "x": "2011/12", "v": 2.88 }, { "x": "2012/13", "v": 3.11 }, { "x": "2013/14", "v": 3.41 }, { "x": "2014/15", "v": 3.89 }, { "x": "2015/16", "v": 4.17 }, { "x": "2016/17", "v": 4.62 }, { "x": "2017/18", "v": 3.91 }, { "x": "2018/19", "v": 3.74 }, { "x": "2019/20", "v": 3.76 }, { "x": "2020/21", "v": 3.73 }, { "x": "2021/22", "v": 4.39 }, { "x": "2022/23", "v": 4.62 }, { "x": "2023/24", "v": 4.72 } ] }, { "name": "Not reporting", "points": [ { "x": "2001/02", "v": 51.86 }, { "x": "2002/03", "v": 53.239999999999995 }, { "x": "2003/04", "v": 53.16 }, { "x": "2004/05", "v": 53.099999999999994 }, { "x": "2005/06", "v": 51.81 }, { "x": "2006/07", "v": 51.089999999999996 }, { "x": "2007/08", "v": 52.52 }, { "x": "2008/09", "v": 52.64 }, { "x": "2009/10", "v": 52.26 }, { "x": "2010/11", "v": 53.61 }, { "x": "2011/12", "v": 52.19 }, { "x": "2012/13", "v": 51.54 }, { "x": "2013/14", "v": 52.59 }, { "x": "2014/15", "v": 52.31 }, { "x": "2015/16", "v": 53.23 }, { "x": "2016/17", "v": 54.480000000000004 }, { "x": "2017/18", "v": 55.290000000000006 }, { "x": "2018/19", "v": 55.559999999999995 }, { "x": "2019/20", "v": 53.940000000000005 }, { "x": "2020/21", "v": 56.27 }, { "x": "2021/22", "v": 64.81 }, { "x": "2022/23", "v": 89.88 }, { "x": "2023/24", "v": 89.38 } ] } ] }