Introduction 

• Inheritance Tax 
• Tax on property, money and shares you inherit 
• Trusts and taxes 

Valuing the Estate 

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

Thresholds 

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

Reliefs 

• Business Relief for Inheritance Tax 
• Agricultural Relief for Inheritance Tax 
• Inheritance Tax: Double Taxation Relief 
• Tax relief for national heritage assets 

Paying HMRC 

Probate 

Wills 

• Making a will 
• Change a will after a death 

Forms and Calculators 

• Inheritance Tax forms 
• Inheritance Tax grossing up calculator 
• Inheritance Tax guaranteed annuity calculator 
• Inheritance Tax reduced rate calculator 

Further Guidance 

• Trusts and Inheritance Tax Manuals 
• Inheritance Tax - detailed information