Death Duty registers

The registers in series IR 26 cover wills and administrations granted between 1796 and 1903 in England and Wales on which death duty payments were made. There is a series of yearly indexes in series IR 27. Copies of the registers in IR 26 to 1857 and the indexes in IR 27 are available on microfilm at The National Archives. The registers from 1858 to 1903 are not available on microfilm and the original copies have to be ordered in advance for consultation at The National Archives. The registers show where a will or grant of administration was made, which before 12 January 1858 could have been one of the many church or peculiar probate jurisdictions.

There were three duties, which collectively are known as death duties. Legacy duty, payable from 1796 to 1949, Succession duty introduced in 1853 and payable until 1949 and Estate duty introduced in 1894 and replaced in 1975 by Capital Transfer Tax. The National Archives holds the records of these duties from 1796 until 1903. Unfortunately the Inland Revenue started a file series from 1904, with a file for each individual. These records were systematically destroyed thirty years after the files were closed and no longer active.

The registers covering Legacy duty on wills proved in the 'country courts' (in other words, from courts other than the Prerogative Court of Canterbury) for the period 1796 to 1811 can be searched on DocumentsOnline. Note that as well as looking at the will registers in IR 26 there maybe references in the entries to the Succession duty registers which should also be examined in IR 26. References to "RA" or a Residuary Account usually do not survive, only a sample have been kept in IR 19 Specimens of Death Duty Account 1796-1903. Selected Death Duty Accounts of the estates of notable people are in IR 59.

The death duty registers will not include those wills and administrations of estates worth less than the minimum value liable to tax. Only legacies, personal and real estate, which attracted death duty are included in the registers, so you will still need to consult the will in the relevant archives. Scottish death duty registers from 1804 are held in the National Archives of Scotland.