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See how estate value, a qualifying home, a recent gift and APR/BPR assumptions affect a simplified UK Inheritance Tax estimate.
Enter assets after debts.
Capped at estate value.
Lifetime gifts and prior allowance use are excluded.
Capped at £2.5m; enabled only when spouse transfer is assumed.
Share links include your estate, home, gift and relief assumptions in the URL. The link is not encrypted.
The total includes modelled tax on the estate at death and any tax attributed to the entered gift. The estate-after-tax figure subtracts estate tax only; gift tax may be payable by the gift recipient, so it is not a beneficiary distribution forecast.
The estimate does not add pension funds to the estate value you enter.
Without an assumed NRB/RNRB transfer, qualifying home, recent gift or APR/BPR assets, this same estate gives modelled IHT of £350,000. This comparison does not imply those reliefs apply. The charts below show the tax components, the entered gift's timing and estate-value sensitivity.
Separates tax on the estate at death from tax attributed to the single recent gift entered; the model does not allocate who pays gift-related tax.
| Component | Amount |
|---|---|
| Tax on estate at death | £118,800 |
| Tax attributed to entered gift | £0 |
Shows total modelled IHT for the same £100,000 gift at each time band, holding the estate and all other selections fixed. This single-gift estimate applies the entered annual exemption and modelled nil-rate band.
| Gift timing | Modelled total IHT |
|---|---|
| Under 3 years | £118,800 |
| 3–4 years | £118,800 |
| 4–5 years | £118,800 |
| 5–6 years | £118,800 |
| 6–7 years | £118,800 |
| 7+ years | £80,000 |
Changes the estate value by −20% to +20%. The entered home and qualifying APR/BPR values are capped at each scenario estate; the gift and transfer assumptions stay fixed.
| Change | Estate value | Modelled total IHT |
|---|---|---|
| -20% | £960,000 | £22,800 |
| -10% | £1,080,000 | £70,800 |
| 0% | £1,200,000 | £118,800 |
| 10% | £1,320,000 | £166,800 |
| 20% | £1,440,000 | £214,800 |
Taper relief reduces tax on the chargeable part of a gift; it does not reduce the gift itself. It matters only when chargeable gifts exceed the available nil-rate band. This table shows statutory rate bands, not a stand-alone tax bill.
Inheritance Tax taper relief by time between gift and death
| Time between gift and death | Tax reduction | Rate on chargeable gift |
|---|---|---|
| Under 3 years | 0% | 40% |
| 3–4 years | 20% | 32% |
| 4–5 years | 40% | 24% |
| 5–6 years | 60% | 16%Selected effective tax rate for this gift timing |
| 6–7 years | 80% | 8% |
| 7+ years | 100% | 0% |
A 36% rate may apply to the relevant chargeable part when the qualifying charitable gift meets the statutory 10% net-value test. The test is not a simple percentage of this calculator's estate input: baseline definitions, exemptions, reliefs and component elections matter. This planner therefore does not invent a donation saving or calculate a reduced-rate result.
Read the GOV.UK charity rules* Current England and Wales fee when the estate is over £5,000. Scotland and Northern Ireland use different procedures and fees. This panel is a planning reference, not a probate application or legal estimate.
These checks explain which inputs affect the illustration. They are not recommendations, legal advice or quotes for wills and trusts.
Scenario assumptions and model limitations
| Check | Current scenario | Not modelled |
|---|---|---|
| Nil-rate band transfer | Included in scenario | Transfer claim and first-death estate |
| Residence nil-rate band | £350,000 scenario amount | Qualifying home, descendants and taper conditions |
| Lifetime gifts | £97,000 chargeable scenario amount | Gift type, retained benefit, exemptions and full gift history |
| APR / BPR | No value entered | Asset eligibility, ownership, transfers and apportionment |
| Charitable giving | Not calculated | Qualifying charity, 10% net-value test and component elections |
This UK Inheritance Tax planner estimates a death-date scenario from the estate, qualifying-home, gift, transfer and APR/BPR values you enter. It is not a probate valuation or HMRC determination.
For deaths in 2026/27, the model applies a £325,000 Nil Rate Band per person and up to £175,000 Residence Nil Rate Band when a qualifying home passes to direct descendants. The selected transfer assumption can add unused NRB/RNRB amounts; the model applies the £2 million RNRB taper and a 40% standard rate to the taxable estate. It does not verify eligibility, historic claims or estate valuation.
The entered APR/BPR amount uses the selected year’s simplified combined 100% relief allowance and any transfer amount entered; qualifying value above the available allowance is modelled at 50% relief. For deaths from 6 April 2026, qualifying APR/BPR gifts made on or after 30 October 2024 can also use this allowance if death is within seven years. This planner does not model those gifts against the allowance or verify prior use, transfers or relief eligibility, so its APR/BPR estimate can be too high. One recent gift is modelled separately with one £3,000 annual exemption and the gift-taper schedule; full gift history and retained benefits are not checked. Most unused pension funds and pension death benefits are outside this model for deaths from 6 April 2027. Probate procedures and fees also differ across England and Wales, Scotland and Northern Ireland.
These GOV.UK, HMRC and public-authority resources support the inheritance-tax and probate rules behind this simplified illustration. Relief eligibility, estate valuation, gifts, trusts and date-of-death rules require separate checks.