Estates paying Inheritance Tax, UK
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.
Taxed
4.72%
2023/24 · 30,400 estates paid Inheritance Tax of £7,030 million, of 644,000 UK deaths
Verified against source, 9 November 2026, 15:09 UTC- Not taxed
- Taxed
- Not reporting
Source: HM Revenue and Customs. Contains public sector information licensed under the Open Government Licence v3.0.
Data table
23 periods, newest first
| Period | Not taxed | Taxed | Not reporting |
|---|---|---|---|
| 2023/24 | 5.9% | 4.72% | 89.38% |
| 2022/23 | 5.5% | 4.62% | 89.88% |
| 2021/22 | 30.8% | 4.39% | 64.81% |
| 2020/21 | 40.0% | 3.73% | 56.27% |
| 2019/20 | 42.3% | 3.76% | 53.94% |
| 2018/19 | 40.7% | 3.74% | 55.56% |
| 2017/18 | 40.8% | 3.91% | 55.29% |
| 2016/17 | 40.9% | 4.62% | 54.48% |
| 2015/16 | 42.6% | 4.17% | 53.23% |
| 2014/15 | 43.8% | 3.89% | 52.31% |
| 2013/14 | 44.0% | 3.41% | 52.59% |
| 2012/13 | 45.35% | 3.11% | 51.54% |
| 2011/12 | 44.93% | 2.88% | 52.19% |
| 2010/11 | 43.61% | 2.78% | 53.61% |
| 2009/10 | 45.09% | 2.65% | 52.26% |
| 2008/09 | 44.54% | 2.82% | 52.64% |
| 2007/08 | 43.11% | 4.37% | 52.52% |
| 2006/07 | 42.95% | 5.96% | 51.09% |
| 2005/06 | 42.4% | 5.79% | 51.81% |
| 2004/05 | 41.52% | 5.38% | 53.10% |
| 2003/04 | 41.85% | 4.99% | 53.16% |
| 2002/03 | 42.31% | 4.45% | 53.24% |
| 2001/02 | 44.24% | 3.9% | 51.86% |
Source and licence
- Publisher
- HM Revenue and Customs
- Check it yourself
- https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics
- Licence
- Open Government Licence v3.0 – Contains public sector information licensed under the Open Government Licence v3.0.
- Retrieved
- 9 November 2026, 14:55 UTC
- Raw files fetched
- https://www.gov.uk/api/content/government/statistics/inheritance-tax-liabilities-statisticsSHA-256 298ac2a75faccbf68c642d1321d19bd56f9ae1402e37f5ae337512775efd1269 · 20,225 bytes
- https://assets.publishing.service.gov.uk/media/6a61fe84243ee000f7127e8b/table_12_1_final.odsSHA-256 a393e624e9a976e5e6b2a7e79c40b5cbc6272e1fbaafc666ef83ba252e4e9479 · 9,182 bytes
Verification
Verified against source, 9 November 2026, 15:09 UTC Run at 9 November 2026, 15:09 UTC; 69 of 69 figures matched the live source.
| Result | Check | Detail |
|---|---|---|
| Pass | Provenance recorded | HM Revenue and Customs; Open Government Licence v3.0; retrieved 2026-11-09T14:55:08Z; 2 raw file(s) |
| Pass | Raw files match recorded SHA-256 | 2 of 2 files intact |
| Pass | Re-parsing raw files reproduces figures | 69 of 69 figures and the headline reproduced; the meta's accreditation and deaths and latest_year match |
| Pass | Figures are finite numbers | 69 figures, 0 invalid |
| Pass | Live source matches every figure | 69 of 69 figures match exactly after downloading 2 source file(s) again (2 byte-identical); the headline matches; the meta's accreditation and deaths and latest_year match |
| Pass | GOV.UK table is current | latest period 2023/24 ended 953 days before retrieval (limit 1300), from Table 12.1: Estates notified to HMRC, numbers and tax due |
| Pass | The three shares make up all deaths | 23 of 23 cases of the years' three shares add up to 100% of deaths within 0.015 (23 exactly) |
| Pass | The share taxed is Table 12.1a's estates taxed over the deaths | 1 of 1 cases of the latest years' shares taxed are Table 12.1a's estates taxed over the year's deaths, within their rounding (0.0164) within 0.016429 (0 exactly) |
| Pass | Source page answers | https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics – HTTP 200 |
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.