Division within IR1796-2003Legacy Duty: Succession Duty and Estate Duty records
Records reflecting the creating bodies' responsibilities in relation to the administration, assessment and collection of death duties, capital transfer tax, and inheritance tax.
Death duty registers are in IR 26, with indexes in IR 27. Board papers dealing with the administration of the duties are in IR 62 and case books in IR 67. Specimens of death duty accounts are in IR 19, with selected death duty accounts of many persons well known in national life are in IR 59. Letters concerning contentious cases are in IR 6, with Scottish papers in IR 7. Reports to the Treasury on legacy duty cases are in IR 50. Copies of Wills, formerly in IR 5, were disposed of under the Public Records Act 1958 s6.