Inheritance Tax Threshold

Inheritance Tax thresholds - present day back to 18 March 1986

 

From

To

Threshold/nil rate band

6 April 2009

5 April 2015

£325,000

6 April 2008

5 April 2009

£312,000

6 April 2007

5 April 2008

£300,000

6 April 2006

5 April 2007

£285,000

6 April 2005

5 April 2006

£275,000

6 April 2004

5 April 2005

£263,000

6 April 2003

5 April 2004

£255,000

6 April 2002

5 April 2003

£250,000

6 April 2001

5 April 2002

£242,000

6 April 2000

5 April 2001

£234,000

6 April 1999

5 April 2000

£231,000

6 April 1998

5 April 1999

£223,000

6 April 1997

5 April 1998

£215,000

6 April 1996

5 April 1997

£200,000

6 April 1995

5 April 1996

£154,000

10 March 1992

5 April 1995

£150,000

6 April 1991

9 March 1992

£140,000

6 April 1990

5 April 1991

£128,000

6 April 1989

5 April 1990

£118,000

15 March 1988

5 April 1989

£110,000

17 March 1987

14 March 1988

£90,000

18 March 1986

16 March 1987

£71,000

 

 

The information on this page is for guidance only. Professional advice should be obtained before acting on any information contained.