Scotland 
Tax
Inheritance tax
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Tax
- In Scotland
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Inheritance tax
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This information applies to England, Wales, Scotland and Northern Ireland
Inheritance tax is a tax which is paid on the things of value you leave behind when you die. This is called your estate.
Inheritance tax will need to be paid if the value of your estate adds up to more than £312,000. There are some exceptions to this rule, for example, if you leave your estate to your husband, wife or civil partner.
You can get information about inheritance tax from the Directgov website.
This information includes:
- How and when you have to pay inheritance tax
- Inheritance tax exemptions
- Inheritance planning.
To view the information, go to: www.direct.gov.uk.
In England and Wales, you can also get information about inheritance tax and living together if you live with your partner without being married or in a civil partnership at: www.advicenow.org.uk.
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