Published 30 July 2015
Last updated 28 July 2022
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28 July 2022
Updated commentary document to reflect new receipts data for financial year 2021 to 2022 and more detailed estates data for tax year 2019 to 2020. The background quality report has also been updated.
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29 July 2021
Updated commentary document to reflect new receipts data for tax year 2020 to 2021 and more detailed estates data for tax year 2018 to 2019. A new background quality report has also been published.
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30 July 2020
Updated commentary document to reflect new receipts data for tax year 2019 to 2020 and more detailed estates data for tax year 2017 to 2018.
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19 September 2019
The old commentary document has been split into an updated commentary document and a background documentary.
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3 August 2018
The publication was re-issued on 3 August 2018 to correct an error in the text on page 6
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31 July 2018
Updated commentary document to reflect new receipts data for tax year 2017 to 2018 and more detailed estates data for tax year 2015 to 2016.
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28 July 2017
Updated the commentary document with receipts data for tax year 2016 to 2017 and detailed data for estates passing on death in tax year 2014 to 2015.
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29 July 2016
Updated the commentary document with receipts data for tax year 2015 to 2016 and detailed data for estates passing on death in tax year 2013 to 2014.
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30 July 2015
First published.
