ÀÏ˾»úÎçÒ¹¸£Àû

Varying the IHT due on death ― UK

In the UK, inheritance tax on death may be altered or deferred in a number of ways:

1. •

   by claiming relief where land or shares have been sold at a loss since death (see the Sale of land from a deceased estate and Sale of shares from a deceased estate guidance notes)

2. •

   by an instrument of variation (see the Deeds of variation guidance note)

3. •

   by disclaimer (see the Disclaiming a gift guidance note)

4. •

   by a claim under the Inheritance (Provision for Family and Dependants) Act 1975 (see the Tax effects of court orders under the I(PFD)A 1975 guidance note)

5. •

   by distributions