# HM Revenue and Customs

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    ---
    type: "Public Authority"
    title: "HM Revenue and Customs"
    description: "UK tax authority supplying estate valuation, reporting and tax guidance used with separate estate court routes."
    status: "observed"
    assertion_status: "official"
    jurisdiction: "united-kingdom:tax-with-route-specific-handoffs"
    observed_at: "2026-08-07"
    sources:
      - id: "govuk-value-estate"
        title: "How to value an estate for Inheritance Tax and report its value"
        resource: "https://www.gov.uk/valuing-estate-of-someone-who-died"
        author: "organisation:hm-revenue-and-customs"
        observed_at: "2026-08-07"
      - id: "govuk-inheritance-tax"
        title: "Inheritance Tax"
        resource: "https://www.gov.uk/inheritance-tax"
        author: "organisation:hm-revenue-and-customs"
        observed_at: "2026-08-07"
    ---

    # HM Revenue and Customs

    HMRC guidance supplies tax and estate-value dependencies used with the
    England and Wales, Scotland and Northern Ireland authority routes. The tax
    handoff does not make those three court processes identical and this bundle
    does not calculate liability.