How Are Assets Valued for Inheritance Tax in 2023? When somebody passes away, their estate is sold and distributed by a nominated executor who is going to be responsible for valuing the assets and selling them in the most appropriate way. The valuation process includes the valuation of everything that the individual owned at the time of their debt, minus any of the outstanding debts that they had. visit https://www.probatesonline.co.uk/how-are-assets-valued-for-inheritance-tax-in-2023/