Royaume-UniUK Inheritance Tax (IHT 40% Rate)FinanceUK 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).
Données du Simulateur
En temps réelTotal HMRC Inheritance Tax (IHT 40%) Due
Net After-Tax Estate Transferred to Beneficiaries
£650,000
Total Combined Tax-Free Allowance (£ NRB + RNRB)
£500,000
Détail du Calcul
Méthodologie de Calcul
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%.
Avertissement Légal et Pédagogique
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.
Ce simulateur est conçu à des fins éducatives et informatives. Les résultats ne constituent pas un conseil financier, fiscal ou juridique contraignant.
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