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UKब्रिटेनUK Inheritance Tax (IHT 40% Rate)वित्त

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).

कैलकुलेटर इनपुट

लाइव रीयल-टाइम
£
त्वरित चयन:
गणना परिणामUK 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

विस्तृत गणना विवरण

Gross Estate Value
£750,000
Total Tax-Free Allowance
£500,000
Inheritance Tax Due
£100,000
Net Inheritance
£650,000

गणना पद्धति

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%.

महत्वपूर्ण कानूनी और शैक्षिक अस्वीकरण

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.

यह कैलकुलेटर केवल शैक्षिक और सूचनात्मक उद्देश्यों के लिए बनाया गया है। परिणाम बाध्यकारी वित्तीय या कानूनी सलाह नहीं हैं।

अक्सर पूछे जाने वाले प्रश्न

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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