Adviser > Technical Central > Rates & Factors > Tax rates & allowances > Inheritance Tax
Inheritance Tax
| Tax rate | 0% | 40% |
|---|---|---|
| 2011/2012 | £0-325,000 | £325,001 and over |
| 2010/2011 | £0-325,000 | £325,001 and over |
| 2009/2010 | £0-325,000 | £325,001 and over |
| 2008/2009 | £0-312,000 | £312,001 and over |
| 2007/2008 | £0-300,000 | £300,001 and over |
| 2006/2007 | £0-285,000 | £285,001 and over |
| 2005/2006 | £0-275,000 | £275,001 and over |
| 2004/2005 | £0-263,000 | £263,001 and over |
| 2003/2004 | £0-255,000 | £255,001 and over |
| 2002/2003 | £0-250,000 | £250,001 and over |
| 2001/2000 | £0-242,000 | £242,001 and over |
For professional advisers only
