IHT Gift Timeline Planner

Keep dates and values for multiple lifetime gifts, then see each seven-year date together.

Website updated 28 October 2026

Seven-year timeline

Edit inputs

Sample entries · edit or remove them to use your own records

Gift 1 · 30 Mar 2021

£10,000

Seven-year date: 30 Mar 2028

The seven-year date is in the future.

Gift 2 · 20 Jul 2022

£18,000

Seven-year date: 20 Jul 2029

The seven-year date is in the future.

Gift 3 · 15 Nov 2024

£5,000

Seven-year date: 15 Nov 2031

The seven-year date is in the future.

Gift records

Gift dates and amounts appear in this page’s URL. Leave out recipient names.

Gift 1

Gift date

Gift value

Seven-year date: 30 Mar 2028

Gift 2

Gift date

Gift value

Seven-year date: 20 Jul 2029

Gift 3

Gift date

Gift value

Seven-year date: 15 Nov 2031

GOV.UK says gifts given less than seven years before death may be relevant to Inheritance Tax. This timeline assumes the date and gift value you enter. It does not decide whether a transfer is exempt, part of a trust, a gift with reservation, or liable for tax; taper relief and the cumulative nil-rate band are not calculated.

What the timeline is for

GOV.UK says the executor may need to work out which gifts were made in the seven years before death, including what was given, its value and when. This tool places up to eight entries on one timeline; it does not calculate Inheritance Tax.

To estimate how much of the annual exemption and prior-year carry-forward may be available, use the IHT Annual Exemption Planner. For a broader estate illustration, see the Inheritance Tax Planner.

IHT gift timeline FAQs

Why record the date of each gift?

The date and value help an executor review gifts made in the seven years before death. Keep supporting records; the timeline is an organiser and does not determine the tax treatment.

Does the seven-year rule mean all gifts become tax-free after seven years?

Not in every case. The result can depend on the type of transfer, exemptions, who paid any tax and the wider estate. Use current HMRC guidance for the specific gift.

Does this timeline calculate taper relief or tax due?

No. It displays entered gift dates and values but does not calculate Inheritance Tax, taper relief, exemptions or gifts with reservation.

Can I use this for gifts made by more than one person?

The timeline records the gift entries you enter. Keep each donor’s gifts and supporting documents clear, and confirm how transfers are treated under current HMRC rules.

Official Inheritance Tax source

This timeline is a record-keeping aid. Use current HMRC guidance or professional advice to assess exemptions, trusts, gifts with reservation and any tax due.

GOV.UK: Rules on giving gifts for Inheritance Tax
Seven-year rule, gift exemptions, taper relief and records of the recipient, value and date.

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What the timeline is for

To estimate how much of the annual exemption and prior-year carry-forward may be available, use the IHT Annual Exemption Planner. For a broader estate illustration, see the Inheritance Tax Planner.