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

Find the Inheritance Tax thresholds (or nil rate bands) from 1914, and see changes to Inheritance Tax interest rates from October 1988.

This document contains information on 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 work out how much interest is due on an Inheritance Tax payment by using the Calculate Inheritance Tax interest tool.

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

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