This paper provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.Jump to full report >>
Further to this paper, HM Revenue & Customs (HMRC) provide guidance on inheritance tax on their internet site. Detailed technical guidance on the law is given in HMRC’s manual on the tax. HMRC also operate a helpline for those with questions about inheritance tax or probate. A second Library paper looks at the historical development of the tax and recent debates as to its potential reform.
 HMRC Inheritance Tax Manual (IHTM) https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual