Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how much inheritance tax was collected in each of the last five years up to the most recent period for which records are available; and what the inheritance tax gap was in each of those years in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland.

Details of Inheritance Tax receipts for 2009/10 to 2013/14 have been published at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/338949/140722Table12-1DUChecked.pdf.

HM Revenue and Customs published its latest tax gap estimates on 16 October 2014 in 'Measuring Tax Gaps' 2014 edition: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/364009/4382_Measuring_Tax_Gaps_2014_IW_v4B_accessible_20141014.pdf

Estimates of the UK tax gap for each type of tax are provided from 2005-06 to 2012-13. In 2012-13 the overall UK tax gap was estimated at £34 billion, 6.8 per cent of total tax due. Within this, the tax gap due to Inheritance Tax was estimated at £300 million. A time series can be found on table 8.1, page 70.

HMRC do not break down any of the estimates by country.