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What is National Heritage property?

The main kinds of asset that qualify as National Heritage property are:

• buildings of outstanding historic or architectural interest
• land that’s needed to protect the character and amenities of these buildings
• land, including buildings, of outstanding scenic, historic or scientific interest
• pictures, prints, books, manuscripts and other works of art of significant national, historic or artistic interest
• scientific collections or other items not yielding income, of important national, historic, artistic or scientific interest
  

For property other than land or buildings, the key test is whether the property would make a significant or important addition to a national, local or university collection or whether it is significant in association with a particular building.

What are the conditions for transferring National Heritage property?

You can offer to pay some or all of the Inheritance Tax and interest you owe by transferring National Heritage property to the Crown, but offers are rarely accepted. The rules are complex, and each item is dealt with on a case-by-case basis.

In the rare cases where your offer is accepted, you must first pay all of the Inheritance Tax due through any of the usual means and get the grant of probate (or confirmation in Scotland). Only after this can you transfer the asset.

After you've transferred the asset, HM Revenue & Customs (HMRC) will repay the Inheritance Tax you've paid.

You should contact the HMRC Heritage Team to discuss the matter.

More useful links

• How to value the estate of someone who has died - the basics

• Visiting or viewing tax-exempt heritage assets Opens new window

Useful contacts

• Probate and Inheritance Tax Helpline