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Widowed person or surviving civil partner

  1. Overview
  2. Do you have to pay tax on your inheritance?
  3. How are you taxed in the year of bereavement?
  4. How are you taxed in the years after bereavement?
  5. 'W' Personal Public Service Numbers (PPSNs)

Do you have to pay tax on your inheritance?

If your spouse or civil partner dies, you do not have to pay Capital Acquisitions Tax (CAT) on any inheritance you receive from them. You do not need to apply for this exemption.

Next: How are you taxed in the year of bereavement?

Published: 13 February 2023 Print this page

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