Agricultural Relief for Inheritance Tax
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Work out whether assets in an estate qualify for Agricultural Relief and the rate at which it is due.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 5
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-17
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
Work out whether assets in an estate qualify for Agricultural Relief and the rate at which it is due. Consult the original guidance for current legal and operational details.
Contents
- Agricultural property
- Mortgaged property
- Location
- Period of ownership or occupation
- Property received by transfer
- Farmhouses and cottages
- Rates of Agricultural Relief
- 100% relief allowance
- Transferring unused allowance
- Applying and apportioning the allowance
- Trusts
- Agricultural shares and securities
- Gifts of agricultural property
- Replacement agricultural property
- Example
- Business relief
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Agricultural Relief for Inheritance Tax’ (updated 6 April 2026), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.017/09/2026