Close to 4 per cent of estates are now subject to inheritance tax, compared with 2.5 per cent in 2009-10, according to HMRC’s detailed breakdowns of inheritance tax receipts for the 2016-17 financial year. The previously reported 2016 headline total of GBP4.84 billion is only 4 per cent higher than in the previous tax year, a much slower growth than in previous years. The variation appears to be mainly due to random fluctuations in the death rate.
have a look at the stats – https://bit.ly/2uQuprd