Estate Duty is imposed on property held by a person. The party responsible for this administration, assessment and tax is the Estate Duty Collector, while JPPH is responsible for assessing the property involved.
The date of the assessment is the date of death. As with the process for Stamp Duty, any concerns over the value should be directed directly to the Duty Estate Office in writing and copied a copy to JPPH. The next appeal may be brought to the High Court.
On 1 November 1991, the Estate Duty Enactment 1941 and several other Enactments relating to the Estate Duty had been revoked. However, the enactments were adopted for the death toll before 1 November 1991.