What HMRC will take from your estate.
Estate value, charity gifts and spouse legacies — instantly see the IHT bill after the £325k Nil-Rate Band and £175k Residence Nil-Rate Band.
Late spouse’s unused allowances? (optional)
To unlock the 36% reduced rate you’d need to leave at least £40,000 to charity — that’s £40,000 more than currently.
Related tools
What you might calculate next
How it works
Nil-Rate Band · £325,000
Each person's estate is exempt from IHT on the first £325,000. Frozen at this level since 2009; frozen until April 2030 (Autumn Budget 2024).
Residence Nil-Rate Band · £175,000
An extra £175,000 if the family home (or equivalent value) passes to children, grandchildren, step-/adopted/foster descendants. Doesn't apply if the home goes to siblings, friends or non-descendants.
Spouse / civil-partner exemption
Unlimited transfers between UK-domiciled spouses are IHT-free. Better still, any unused NRB and RNRB transfer to the surviving spouse — so a couple can pass on up to £1,000,000 IHT-free.
40% — or 36% with charity
IHT is 40% on the excess above all allowances. If you leave 10% or more of the "baseline" net estate to a registered charity, the rate on the remainder drops to 36%.
RNRB taper for £2m+ estates
For every £2 your gross estate exceeds £2,000,000, the RNRB is reduced by £1. So a £2.35m single estate loses the entire £175k RNRB. Couples can double the threshold to £2.7m before full taper.
What's NOT modelled here
Lifetime gifts within 7 years of death (potentially exempt transfers with taper relief), Business Property Relief, Agricultural Property Relief, trusts, and non-UK-domiciled estates need bespoke advice.