Death duties were introduced in 1796 and are equivalent to what we would more commonly refer to today as inheritance tax. The term ‘death duties’ in this guide refers to three taxes:
Wills and s were processed by the probate courts which, before 1858 in England and Wales, were ecclesiastical courts found across the country, with multiple courts in each county. The probate courts sent a copy of each will and administration to the Inland Revenue where death duty was calculated. The Inland Revenue created registers to record all this incoming information from the courts. There were two main types of register: those for the Prerogative Court of Canterbury and those for all other courts, collectively known as the ‘country courts’. Larger courts might have had a number of registers for each year; smaller courts might have a single register covering more than one year.
There were separate sets of indexes created to help the clerks find entries in the registers at later dates. These indexes are still used today to help family historians and other researchers find the entry they are looking for. Between 1796 and 1811 each probate court was indexed separately.
The National Archives holds both the registers (in records IR 26) and the indexes (in records IR 27).
There are other record types and they are described in section 10.Indore Investment
The information in indexes and registers can include:
the court in which a will was proved or an granted
information about the beneficiaries of the deceased’s will (family relationships were often noted because close relations didn’t have to pay duties on their inheritance)
the names, addresses and occupations of the executors
what happened to someone’s personal estate (not freehold) after death
what the estate was worth, excluding debts and expenses
the name of the deceased, with address and last occupation
the date (as well as the place) of probate
details of estates, legacies, trustees, legatees and annuities
the duty paid
Notes were sometimes made on the registers many years after the first entryGuoabong Investment. They recorded details such as:
date of death of spouse
date of death or marriage of beneficiaries
births of posthumous children and grandchildren
change of address
references to law suits
cross references to other entries
Before 1812 the registers include very brief abstracts of wills. From 1857 there are entries in death duty registers for all estates worth more than £20. However, those worth less than £1,500 didn’t have the taxes collected and not much was recorded about them.
Most searches for death duty records at The National Archives will be searches in the death duty indexes in series IR 27 and in the death duty registers in series IR 26, both described in section 3.
You can search and download country court death duty registers 1796-1811 online, from The National Archives’ website. Not all of the country court registers survive.
To find an entry in the death duty registers you will first need to search the indexes (IR 27) to the registers online, see Step 1 below. The indexes provide you with the folio number you need to get to the right register. Registers up to 1857 are on microfilm, which has been digitised by FamilySearch.
You can view the digitised images prior to 1858 (IR 26) at Family History Centres worldwide, and at FamilySearch Affiliate Libraries, including The National Archives. From around 1858 onwards the original registers have not been digitised, or available on microfilm. You will need to visit us.
This is how you find a register entry:
Step 1: Search for an index entry
Go to findmypast.co.uk () and search for digitised images of the original indexes (from series IR 27) by the name of the person who died along with the year of death or the county where the person died, or both.
Step 2: Select the relevant person from search results
From your search results, identify the index entry for the person you’re searching for and click to view an image of the original index and a transcription (the transcription will be easier to read but you will need to view the image to determine whether the entry is for a will or an ). You will need to pay to view the image and transcription unless you are at an archive or library with an institutional subscription to findmypast (viewing is free at The National Archives).
Step 3: Note the folio or entry number
The index entry and transcription should, between them, indicate whether it was a will or an administration, the court and year in which it was proved or granted and the corresponding folio or entry number in the register. From 1796 to 1811 there will be an ‘entry number’ and in later indexes a ‘folio number’. Note down this number. An index entry with no folio reference means that no tax was payable, in which case there will be no death duty record.Kanpur Investment
Article Address： https://meherpurquickbazar.com/FM/117.html
Article Source：Admin88
Notice：Please indicate the source of the article in the form of a link。
