イギリスUK Inheritance Tax (IHT 40% Rate)財務・給与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).
入力パラメータ
リアルタイム自動計算Total HMRC Inheritance Tax (IHT 40%) Due
Net After-Tax Estate Transferred to Beneficiaries
£650,000
Total Combined Tax-Free Allowance (£ NRB + RNRB)
£500,000
詳細な計算内訳
計算方法と根拠
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%.
法的免責事項および案内
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.
本計算機は教育および参考目的のみに提供されています。表示される結果は法的または拘束力のある助言を構成するものではありません。
よくある質問 (FAQ)
関連する計算機
現在の計算に合わせたおすすめのツールと計算機
イギリスUK Vehicle Excise Duty (VED Road Tax) & £40,000 Luxury Supplement Calculator
イギリスUK SIPP Pension Tax Relief & Government Top-Up Calculator
イギリスUK National Insurance (Class 1 NICs) Employee & Employer Calculator
イギリスUK Marriage Allowance Transfer & Tax Savings Calculator (£252/year)
イギリスUK High Income Child Benefit Charge (HICBC) Taper Calculator (£60k to £80k)
イギリスUK Stocks & Shares ISA £20,000 Allowance & Tax-Free Growth Calculator
イギリスUK PAYE Income Tax & Take-Home Pay Calculator (HMRC)
イギリス