For intermediaries only
Complete this form to find out if your client(s) have a potential inheritance tax (IHT) liability, and how much it could be.
This is a simple calculator to help illustrate what a client's IHT liability could be. It doesn't take account of any gifts made in the previous seven years. Your client should take their own tax advice in relation to their IHT position.
For married couples and registered civil partnerships, any IHT liability might not occur until the second death, depending on the provisions of their wills and their respective domicile statuses. If you're using this calculator for a married couple or registered civil partnership where the IHT liability is going to arise on the second death, enter the value of the couple's combined wealth and liabilities.
This information is based on our understanding of current taxation law and HM Revenue & Customs (HMRC) practice, which may change. The value of any tax relief depends on the individual circumstances of the investor.