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Inheritance tax

Estimate inheritance tax (IHT) on an estate using simplified UK nil-rate band assumptions.


Results

These are estimates based on your inputs.

Taxable estate
Estimated IHT
Effective tax rate

What this calculator does

This calculator estimates UK inheritance tax based on estate value and simplified nil-rate band assumptions.

How the formula works

Net estate is gross estate minus liabilities, plus chargeable gifts entered. We then subtract available nil-rate bands and apply 40% IHT to the taxable amount.

Important limitations

  • Simplified model only: no taper relief or full gift timing rules.
  • Residence nil-rate band has detailed conditions not fully modelled.
  • No trust planning or business/agricultural relief modelling.

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