Guidance: Rates and allowances: Inheritance Tax thresholds and interest rates

Updated: This guidance has been updated to reflect Inheritance Tax threshold effective from 6 April 2017.

The attached document is classified by HM Revenue and Customs as guidance and contains information of the different thresholds in use for deaths going back to 1914.

It also shows the changes in Inheritance Tax interest rates from October 1988.

You can use this information to calculate how much interest is due on an Inheritance Tax payment by using the Inheritance Tax interest calculator.

Source: HMRC

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