Estate Duty Registers

The Death Duty registers are among the most important genealogical records in England and Wales. Several legacy, residue and succession duty acts between 1796 and 1858 required that a duty (tax) be paid on all bequests and succession to property over a certain value. Duties were deposited with the Legacy Duty Department of the Stamp Office. Very small estates were excluded from paying the required duty. These estate duty or death duty records may add considerable information not found elsewhere.

Information In the Records

• Name and address of the deceased
  
• Date of death
  
• Place and date of probate
  
• Names, addresses and occupations of the executors
  
• Details of estates and related matters
  
• Amount of the duty paid
  

They also included information about the people who received bequests (beneficiaries), or who were the next-of-kin, such as exact relationship to the deceased.

How to Use the Index

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Locating the Records

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Understanding the Records

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For More Information

To learn more about these records, read The National Archives (England) online leaflets.

• How to Interpret Death Duty Registers
  
• Death Duty Records, From 1796