Country tax profile · 2026
United Kingdom inheritance tax
How United Kingdom taxes inheritance
IHT 40% on estate above nil-rate band Spouse/civil-partner transfers exempt; £325k nil-rate band + up to £175k residence nil-rate band passing home to direct descendants
Compiled by MyNomadWorld for United Kingdom and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How United Kingdom compares
141 of 197 countries we track have no inheritance or estate tax. United Kingdom is not one of them.
Who is a tax resident of United Kingdom?
Statutory Residence Test (automatic UK/overseas tests + sufficient-ties test based on days and connections).
Related United Kingdom taxes
Moving to United Kingdom?
Get matched with a vetted United Kingdom tax & immigration advisor who handles residency and the exit from your current country.
See advisors →United Kingdom inheritance tax FAQ
What is the inheritance tax rate in United Kingdom?
IHT 40% on estate above nil-rate band Spouse/civil-partner transfers exempt; £325k nil-rate band + up to £175k residence nil-rate band passing home to direct descendants