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Find and use tools and calculators that will help you work out your tax.
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
Find out the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Claim the residence nil rate band (RNRB) against the estate of someone who has died using form IHT435.
Find the Inheritance Tax thresholds (or nil rate bands) from 1914, and see changes to Inheritance Tax interest rates from October 1988.
Find out how to tell HMRC that a chargeable event has occurred, and Inheritance Tax is due on a gift or trust.
Work out whether assets in an estate qualify for Agricultural Relief and the rate at which it is due.
Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
This guide will help you consider your options when shopping for will writing services.
Check if an estate can get the residence nil rate band (RNRB) when someone downsizes, gifts or sells their home before they die.
How new long-term UK residence rules affect Inheritance Tax from 6 April 2025.
A guide for people who want to store their will or codicil (an update to the will) with HM Courts and Tribunals Service.
Register your client’s estate online if you’re a tax agent or adviser.
Use the online service to register a deceased person's estate if you’re an executor, administrator or personal representative.
What to do if you’re unable to raise the funds to pay Inheritance Tax.
Find out how to work out and report the value of the estate to HMRC.
Find out about the Inheritance Tax deemed domicile rules which applied from 6 April 2017 to 5 April 2025.
Report inheritance tax for excepted estates if a person has died on or before 31 December 2021.
Do not include personal or financial information like your National Insurance number or credit card details.
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