Fill in the figures, then click Work out the Inheritance Tax.
Result
The numbers
| Item | Amount |
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What to do
| Step | What it means |
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What it does, and what it leaves to you
- Covers: the estate of one person dying from 6 April 2025: nil-rate band, residence nil-rate band and its taper, transferred allowances, spouse and charity exemptions and the 36% reduced rate.
- Gives: the working step by step, the tax due, what a charity gift would change and a checklist for the executors.
- Not decided: taper relief on gifts, trusts, business and agricultural relief, non-UK-domiciled spouses, and anything that changed after this was written.
Common questions
How much Inheritance Tax will be due on an estate?
Inheritance Tax is 40% of the part of the estate above the tax-free bands. The nil-rate band is £325,000 and the residence nil-rate band adds up to £175,000 when the home is left to children or grandchildren, so up to £500,000 per person is tax-free.
What is the residence nil-rate band and when does it taper?
It is an extra £175,000 allowance when a home passes to direct descendants. It reduces by £1 for every £2 the net estate is above £2 million, and is gone entirely at £2.35 million for a single person.
Can a surviving spouse use the late partner's unused allowances?
Yes. Anything not used of the nil-rate band and residence nil-rate band passes to the surviving spouse or civil partner as a percentage, so a couple can pass on up to £1 million tax-free. The executors claim it on form IHT217.
Is anything left to a spouse or charity taxed?
Gifts to a UK-domiciled spouse or civil partner and to registered charities are exempt. Leaving at least 10% of the baseline amount to charity also reduces the rate on the rest of the taxable estate from 40% to 36%.
Does this include gifts made in the last 7 years or pensions?
Yes, in part. Enter gifts made in the 7 years before death and they use up the nil-rate band first. Switch on the April 2027 option to count unused pension pots in the estate. Taper relief on gifts, trusts and business and agricultural relief are not modelled. Take advice if any of those apply.
Is my data uploaded anywhere?
No. Everything is calculated in your browser and nothing is sent.