HM Revenue and Customs' Inheritance Tax receipts from Scotland are published by the Scottish Executive in Table 4.2 of their Government Expenditure and Revenue Scotland report, available at:
Information for other years or at a sub-regional level is currently available only at disproportionate cost because:
Inheritance tax data are based on a UK wide sample of cases which is designed to produce national level figures. The size of the sample means that HMRC cannot currently reliably estimate the number of taxpayers below a regional level; and
Postcodes are frequently missing from inheritance tax returns, and while the completion rate has improved to the point where analysis of the tax receipts on a regional basis can be carried out for 2007-08 this is not possible for earlier years.