tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2026-04-27T14:48:01+01:00 HM Government tag:www.gov.uk,2005:/guidance/report-an-excepted-estate-for-inheritance-tax-for-deaths-from-6-april-2002-to-5-april-2003-iht205 2026-04-27T14:48:01+01:00 Report an excepted estate for Inheritance Tax for deaths from 6 April 2002 to 5 April 2003 (IHT205) Complete the 'return of estate information' (form IHT205) for the year in which the person died, from 6 April 2002 to 5 April 2003, if the estate is not likely to pay Inheritance Tax. tag:www.gov.uk,2005:/guidance/report-an-excepted-estate-for-inheritance-tax-for-deaths-from-6-april-2003-to-5-april-2004-iht205 2026-04-27T14:46:37+01:00 Report an excepted estate for Inheritance Tax for deaths from 6 April 2003 to 5 April 2004 (IHT205) Complete the 'return of estate information' (form IHT205) for the year in which the person died, from 6 April 2003 to 5 April 2004, if the estate is not likely to pay Inheritance Tax. tag:www.gov.uk,2005:/guidance/report-an-excepted-estate-for-inheritance-tax-for-deaths-on-or-before-5-april-2002-iht205 2026-04-27T14:43:42+01:00 Report an excepted estate for Inheritance Tax for deaths on or before 5 April 2002 (IHT205) Complete the 'return of estate information' (form IHT205) for the year in which the person died, on or before 5 April 2002, if the estate is not likely to pay Inheritance Tax. tag:www.gov.uk,2005:/guidance/report-an-excepted-estate-for-inheritance-tax-for-deaths-from-6-april-2004-to-31-august-2006-iht205 2026-04-27T13:46:53+01:00 Report an excepted estate for Inheritance Tax for deaths from 6 April 2004 to 31 August 2006 (IHT205) Complete the 'return of estate information' (form IHT205) for the year in which the person died, from 6 April 2004 to 31 August 2006, if the estate is not likely to pay Inheritance Tax. tag:www.gov.uk,2005:/guidance/report-an-excepted-estate-for-inheritance-tax-for-deaths-from-1-september-2006-to-5-april-2011-iht205 2026-04-27T13:33:12+01:00 Report an excepted estate for Inheritance Tax for deaths from 1 September 2006 to 5 April 2011 (IHT205) Complete the 'return of estate information' (form IHT205) for the year in which the person died, from 1 September 2006 to 5 April 2011, if the estate is not likely to pay Inheritance Tax. tag:www.gov.uk,2005:/guidance/certificate-of-tax-deposit-scheme 2026-04-27T11:30:20+01:00 Pay your tax bill by Certificate of Tax Deposit How to pay tax with deposits, get an up to date valuation of your certificate and check how much interest you have earned. tag:www.gov.uk,2005:/guidance/hmrc-tools-and-calculators 2026-04-08T12:58:57+01:00 HMRC tools and calculators Find and use tools and calculators that will help you work out your tax. tag:www.gov.uk,2005:/government/publications/rates-and-allowances-inheritance-tax-thresholds-and-interest-rates 2026-04-06T00:15:23+01:00 Rates and allowances: Inheritance Tax thresholds and interest rates Find the Inheritance Tax thresholds (or nil rate bands) from 1914, and see changes to Inheritance Tax interest rates from October 1988. tag:www.gov.uk,2005:/guidance/agricultural-relief-on-inheritance-tax 2026-04-06T00:15:04+01:00 Agricultural Relief for Inheritance Tax Work out whether assets in an estate qualify for Agricultural Relief and the rate at which it is due. tag:www.gov.uk,2005:/guidance/work-out-how-to-apportion-agricultural-and-business-relief-for-inheritance-tax 2026-04-06T00:15:00+01:00 Work out how to apportion Agricultural and Business Relief for Inheritance Tax Use this tool to work out how to apportion the £2.5 million allowance across property that qualifies for 100% agricultural relief or 100% business relief. tag:www.gov.uk,2005:/government/publications/extra-statutory-concessions-ex-inland-revenue 2026-03-31T12:09:40+01:00 Extra-Statutory Concessions: ex-Inland Revenue Find out about Extra-Statutory Concessions for matters formerly administered by the Inland Revenue. tag:www.gov.uk,2005:/guidance/work-out-inheritance-tax-due-on-gifts 2026-02-11T14:30:50+00:00 Work out Inheritance Tax due on gifts Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due. tag:www.gov.uk,2005:/government/publications/hm-revenue-and-customs-trusts-and-estates-newsletters 2026-02-04T15:55:33+00:00 HMRC Trusts and Estates newsletters Newsletters published by HMRC, giving updates and guidance on Inheritance Tax and trusts. tag:www.gov.uk,2005:/guidance/help-and-support-for-inheritance-tax 2025-12-02T09:41:22+00:00 HMRC email updates and videos for Inheritance Tax Learn more about Inheritance Tax, including how to value an estate, applying for probate and when to pay. tag:www.gov.uk,2005:/government/publications/store-a-will-with-the-probate-service 2025-05-02T10:23:12+01:00 Store a will with HM Courts and Tribunals Service (HMCTS) A guide for people who want to store their will or codicil (an update to the will) with HM Courts and Tribunals Service. tag:www.gov.uk,2005:/guidance/register-your-clients-estate 2025-04-10T15:04:29+01:00 Register your client’s estate Register your client’s estate online if you’re a tax agent or adviser. tag:www.gov.uk,2005:/guidance/register-an-estate-as-a-personal-representative 2025-04-10T14:50:49+01:00 Register an estate as a personal representative Use the online service to register a deceased person's estate if you’re an executor, administrator or personal representative. tag:www.gov.uk,2005:/guidance/claim-the-residence-nil-rate-band 2025-04-06T00:15:22+01:00 Claim the residence nil rate band Claim the residence nil rate band (RNRB) against the estate of someone who has died using form IHT435. tag:www.gov.uk,2005:/guidance/inheritance-tax-if-youre-a-long-term-uk-resident 2025-04-06T00:15:20+01:00 Inheritance Tax if you’re a long-term UK resident How new long-term UK residence rules affect Inheritance Tax from 6 April 2025. tag:www.gov.uk,2005:/guidance/check-if-you-can-get-an-additional-inheritance-tax-threshold 2025-04-06T00:15:09+01:00 Check if an estate qualifies for the Inheritance Tax residence nil rate band Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.