The law relating to death duties has changed considerably since 1906 when my predecessor, the late Mr J. C. Denmead, presented a paper to the Faculty of Actuaries entitled “Some Notes on the Death Duties from an Actuarial Point of View”. I have been asked, in view of the changes and lapse of time, to give some more modern notes on the death duties, treating the matter simply and briefly. Simplicity and brevity preclude a complete account of the death duties and these notes must be taken as dealing only in a broad way with such matters as seem of special interest to the actuary. The statements made and the opinions expressed have no official authority.