A quarter of estates that pay IHT are investigated by HMRC

5,537 investigations opened in 2018/19

Hannah Godfrey
clock • 1 min read

Almost a quarter of all estates that pay inheritance tax are investigated by HM Revenue & Customs (HMRC), a freedom of information request by Quilter has found.

In the 2018/19 tax year, there were around 22,000 estates liable to pay inheritance tax (IHT) and, of those, 5,537 - just over 25% - were investigated by the taxman. As the following table shows, since the 2013/14 tax year, HMRC has investigated more than 5,000 estates every 12 months while, in 2013/14, more than 6,000 investigations were opened. Quilter tax and financial planning expert Gordon Andrews said: "Inheritance tax is infamous for being not only disliked but complex and at times deeply unfair. On top of everything, there is almost a one in four chance HMRC will investigat...

To continue reading this article...

Join Professional Adviser for free

  • Unlimited access to real-time news, industry insights and market intelligence
  • Stay ahead of the curve with spotlights on emerging trends and technologies
  • Receive breaking news stories straight to your inbox in the daily newsletters
  • Make smart business decisions with the latest developments in regulation, investing retirement and protection
  • Members-only access to the editor’s weekly Friday commentary
  • Be the first to hear about our events and awards programmes

Join

 

Already a Professional Adviser member?

Login

More on Tax planning

Budget 26: Income tax threshold freeze remains until April 2031

Budget 26: Income tax threshold freeze remains until April 2031

No changes on last year’s Budget

Isabel Baxter
clock 28 October 2026 • 2 min read
IHT on pensions gets technical changes ahead of 2027 start

IHT on pensions gets technical changes ahead of 2027 start

Rules on liabilities linked to trusts also tightened

Jen Frost
clock 28 October 2026 • 6 min read
Budget 26: CGT headline rates untouched following speculation

Budget 26: CGT headline rates untouched following speculation

CGT relief announced for founders

Sophia Panayi
clock 28 October 2026 • 3 min read