What is the standard UK Inheritance Tax rate?

The standard Inheritance Tax rate is 40%, charged only on the value of your net estate that exceeds your available tax-free thresholds.

What is the 7-year rule for gifts in the UK?

Gifts given to individuals more than 7 years before your death are 100% exempt from Inheritance Tax under Potentially Exempt Transfers (PET).

Reino UnidoUK Inheritance Tax (IHT 40% Rate)Finanzas

UK Inheritance Tax (IHT) & Residence Nil-Rate Band Calculator

Calculate HMRC 40% Inheritance Tax liability on estates above the standard Nil-Rate Band (£325,000) and Residence Nil-Rate Band (RNRB £175,000 for direct descendants), including 100% spousal transfer allowance (up to £1,000,000 combined exemption).

Patrimonio y Herencias Impuestos y Tasas Herencia y Sucesiones

Datos y Parámetros

En tiempo real

Total Net Estate Value (Property + Savings + Investments) (£)

Selección rápida:

Marital Status & Spousal Allowance Transfer

Main Residence Passed to Direct Descendants (Children/Grandchildren)?

Resultado CalculadoUK Inheritance Tax (IHT 40% Rate)

Total HMRC Inheritance Tax (IHT 40%) Due

£100,000

Net After-Tax Estate Transferred to Beneficiaries

£650,000

Total Combined Tax-Free Allowance (£ NRB + RNRB)

£500,000

Desglose Detallado del Cálculo

Gross Estate Value

£750,000

Total Tax-Free Allowance

£500,000

Inheritance Tax Due

£100,000

Net Inheritance

£650,000

Metodología de Cálculo

Total Tax-Free Allowance = Base NRB (£325k / £650k Married) + Residence NRB (£175k / £350k Married). Taxable Estate = max(0, Net Estate - Total Allowance). IHT Due = Taxable Estate * 40%.

Aviso Legal e Informativo

The Residence Nil-Rate Band begins to taper by £1 for every £2 the estate exceeds £2,000,000. Gifts made more than 7 years before death are 100% exempt under the 7-year taper rule.

Esta calculadora es para fines educativos e informativos. Los resultados no constituyen asesoramiento financiero, fiscal o legal vinculante.

Preguntas Frecuentes

Yes, by combining both £325,000 Nil-Rate Bands (£650,000) and both £175,000 Residence Nil-Rate Bands (£350,000), a married couple can pass on up to £1,000,000 tax-free to direct descendants.

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UK Inheritance Tax (IHT) & Residence Nil-Rate Band Calculator

Datos y Parámetros

Desglose Detallado del Cálculo

Metodología de Cálculo

Aviso Legal e Informativo

Preguntas Frecuentes

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