More estates in Guildford pay inheritance tax (IHT) than any other postcode area in the UK, according to an analysis by Direct Line Life Insurance.
The city comes ahead of South West London in second place, followed by Brighton in third.
However, when it comes to the largest tax bills generated from estates of the deceased, London postcodes far outstrip the rest of the UK.
Estates in the SW postcode (including Whitehall, Chelsea, Barnes and Wimbledon) pay 48% more IHT than the second highest ranking area.
Estates in South West London paid £227m in tax in 2015-16, compared to £153m by those in the NW London postcode, which includes the areas of Marylebone, Hampstead and Golders Green.
In contrast, estates in Wigan paid just £6m in total, Inverness £5m and Motherwell and Falkirk in Scotland paid £4m each.
Jane Morgan, business manager at Direct Line Life Insurance, said people who are concerned about the amount of tax that may be payable on their estate could seek independent advice and investigate transferring money to beneficiaries as a gift or placing assets into trust.
“Placing a life insurance policy into a trust could avoid payments being included in IHT calculations,” she added.