How Inheritance Tax Works
- When you die, HMRC want their final grab at your wealth and your estate may be taxed at 40% on anything above the current IHT threshold.
- All individuals have a current threshold of £325,000 before IHT is applied and in some cases an additional £175,000 Residential Nil Rate Band may apply.
- Married couples can transfer unused allowances, meaning the surviving partner may benefit from a combined threshold
- From April 2027, pension pots will be included in the value of your estate for IHT purposes
Without planning, IHT can significantly reduce what your beneficiaries receive.