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Inheritance tax explained

Inheritance tax is levied on wealth bequeathed at death, or given away shortly before death, above a threshold. Around 5% of all deaths attracted inheritance tax in 2022–23.

Taxlab Taxes Explained

Composition of estates by value, among those reported to HMRC, 2020–21

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Distribution of estate values and average effective inheritance tax rate among taxpaying estates worth more than £300,000 and reported to HMRC, 2020–21

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Inheritance tax reductions for gifts before death, 2023–24

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Specific gift exemptions in inheritance tax

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Share paying inheritance tax and revenue generated

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Corporation tax revenue by industry, 2018–19

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Corporation tax revenue as a share of GDP over time

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Revenue from North Sea oil and gas as a share of GDP over time

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Spending by function, as a percentage of total managed expenditure and in £ billion (2022–23 prices)

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Health and defence as shares of total spending

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Components of UK government spending in 2022–23

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