In 1856, nearly five years after Turner's death, his estate was settled by a decree in which the works found in his studio that were considered to be by his own hand were accepted by the nation as the 'Turner Bequest'. This comprises nearly 300 oil paintings and around 30,000 sketches and watercolours (including 300 sketchbooks), with a small number of collaborations and works since identified as by other artists.

The Bequest forms the great majority of the works by Turner in the Tate, but there are also a small number of works which have been acquired independently, including the Vaughan Bequest. A group of nine paintings from the Bequest is retained at the National Gallery to show Turner's work in a broader international context.