% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/hmrc_inheritance_tax.R
\name{hmrc_inheritance_tax}
\alias{hmrc_inheritance_tax}
\title{Download HMRC Inheritance Tax liabilities by estate band}
\source{
\url{https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics}
}
\usage{
hmrc_inheritance_tax(cache = TRUE)
}
\arguments{
\item{cache}{Logical. Use cached file if available (default \code{TRUE}).}
}
\value{
An \code{hmrc_tbl} (long format) with columns:
\describe{
\item{tax_year}{Character. Year of death, e.g. \code{"2022-23"}.}
\item{estate_band_lower_gbp}{Numeric. Lower limit of the net-estate
band in pounds.}
\item{estate_band}{Character. Plain-English label, e.g.
\code{"GBP 0-100k"}, \code{"Total"}.}
\item{measure}{Character. One of \code{"number_not_taxed"},
\code{"number_taxed"}, \code{"tax_due_gbp_m"}, \code{"avg_tax_gbp"},
\code{"effective_rate_pct"}.}
\item{value}{Numeric. Value, with \verb{[z]} (no tax due to NRB) and
\verb{[c]} (disclosure suppression) returned as \code{NA}.}
}
}
\description{
Downloads and tidies HMRC Table 12.1a of the Inheritance Tax Liabilities
Statistics: numbers of estates, tax due, average tax, and average
effective tax rate, broken down by net-estate band, for the latest
published year of death. Published annually in July, ~3 years after the
year of death due to the administration window.
}
\examples{
\donttest{
op <- options(hmrc.cache_dir = tempdir())
hmrc_inheritance_tax()
options(op)
}

}
\seealso{
Other data fetchers: 
\code{\link{hmrc_capital_gains}()},
\code{\link{hmrc_corporation_tax}()},
\code{\link{hmrc_creative_industries}()},
\code{\link{hmrc_fuel_duties}()},
\code{\link{hmrc_income_tax_stats}()},
\code{\link{hmrc_patent_box}()},
\code{\link{hmrc_property_transactions}()},
\code{\link{hmrc_rd_credits}()},
\code{\link{hmrc_stamp_duty}()},
\code{\link{hmrc_tax_gap}()},
\code{\link{hmrc_tax_receipts}()},
\code{\link{hmrc_tobacco_duties}()},
\code{\link{hmrc_vat}()}
}
\concept{data fetchers}
