Catalogue description Board of Inland Revenue and predecessors: Estate Duty Office and predecessors: Indexes to Registers of Legacy Duty, Succession Duty and Estate Duty

These are contemporary indexes to the Estate Duty Office registers recording legacy, estate and succession duties in IR 26

Surname indexes exist for certain 'country courts' for the years 1796-1811. These indexes give the following information: name of deceased; occupation; residence; whether will or administration; year of death duty; and IR 26 reference. The following 'country courts' are indexed: Bangor; Bath and Wells; Bristol and Dorset; Canterbury; Carlisle; Chichester; Chester; Durham; Ely; Exeter; Oxford

Indexes were not compiled to the legacy duty reversionary registers, to the succession duty registers, or to the succession duty arrears registers. However there are cross-references in the legacy duty registers to the succession duty registers, and in the period 1889 to 1894 some of the succession duty entries are indexed in the legacy duty indexes.

Records within this series are available to download as digital microfilm .

The indexes to legacy duty on the estates of intestates from 1864 to 1881 have not survived.

Many of the estate duty registers for the 1890s were destroyed by fire; they are identified as wanting in IR 26

Board of Inland Revenue, Estate Duty Office, 1899-1977