estate tax return in the UK

An inheritance or property taxes is a duty paid by someone who inherits money or property or a levy on the property (money and property) of somebody who has died.
International tax legislations distinguishes between an property duty and an inheritance tax–an real estate tax is evaluated on the resources of the deceased, while an inheritance taxes is evaluated on the legacies received by the estate’s beneficiaries. However, this variation is not necessarily detected; for example, the UK’s “inheritance duty” is a duty on the resources of the deceased, and purely speaking is therefore an real estate duty. For historical reasons, the word death duty continues to be used colloquially (though not lawfully) in the united kingdom plus some Commonwealth countries.

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