How to look for records of... Death duties 1796-1903

How can I view the records covered in this guide?

View online

How many are online?

  • None
  • Some
  • All

Order copies

We can either copy our records onto paper or deliver them to you digitally

Pay for research

Use our paid search service or find an independent researcher

Visit us

Visit us in Kew to see original documents or view online records for free



This is a brief guide to researching death duty records between 1796 and 1903. Death duty records can be complicated and difficult to understand, so some patience may be required when researching these records.
The majority of the records which still exist can be found either online or at The National Archives in Kew.

What do I need to know before I start?

Try to find out:

  • the name of the person
  • a geographical location to focus your search
  • an approximate date of death

What records can I see online?

Indexes to death duty registers (1796-1903)

Browse indexes to the death duty registers (IR 27) online at findmypast.co.uk (£). These are indexes to registers held at The National Archives.

Local court records (1796-1811)

Search our website (£) for death duty records (IR 26) relating to wills and administrations dealt with by local courts between 1796 and 1811.

What records can I find at The National Archives at Kew?

Death duty registers (1796-1903)

Browse the death duty registers in IR 26 for a death duty records. Indexes to these registers are available at The National Archives in IR 27 or online as indicated above.

To access these records you will either need to visit us, pay for research (£) or, where you can identify a specific record reference, order a copy (£).

What records can I find in other archives and organisations?

Records held elsewhere

The National Archives’ catalogue has details of collections held by over 2500 archives across the UK. Search our catalogue and refine your results using the filters.

What other resources will help me find information?

Books

Search The National Archives’ bookshop to see whether any of the publications below may be available to buy. Alternatively, look in The National Archives’ library catalogue to see what is available to consult at Kew.

Karen Grannum and Nigel Taylor, Wills and probate records: A guide for family historians, 2nd edition (The National Archives, 2009)

Consult Ham’s Inland Revenue yearbook (from c1881) for the official advice on the process of getting a grant of probate or letters of administration, or paying death duties.

Did you know?

Death duty was introduced in 1796.

Many people left estates which were liable for death duties. From 1858 there should be a death duty record for all estates worth more than £20.

Death duty registers can be complicated to interpret. Refer to the research guide Death duties 1796-1903: further research for more information on how to do this.

When searching the death duty registers, you may find:

  • a date of death
  • information about beneficiaries
  • the next of kin
  • their exact relationship to the deceased

From 1815, additional information is sometimes included, such as:

  • the date of death of the spouse
  • the dates of the death or marriage of beneficiaries
  • the births of posthumous children and grandchildren
  • the changes of address and references to law suits

After 1903, death duty registers were replaced with a system of individual files which were destroyed 30 years after being closed – there are therefore no registers after 1903.