Probate IHT400 Estate Calculator 2026/27
UK estate IHT400 calculator 2026/27 - 14 asset categories, NRB £325k + RNRB £175k + £2m taper, 40%/36% rates. Probate ready estimation.
Estimate IHT liability for probate. NRB £325,000 + RNRB £175,000 stacking. 40%/36% rate. Above £2m taper.
Estate scenarios
| Scenario | Estate value | Taxable | Rate | IHT |
|---|---|---|---|---|
| Modest estate £400k | £400,000 | £0 | 40% | £0 |
| Mid estate £750k | £750,000 | £250,000 | 40% | £100,000 |
| Large estate £1.5m | £1,500,000 | £1,000,000 | 40% | £400,000 |
| Large with charity 10% | £1,500,000 | £850,000 | 36% | £306,000 |
| Above taper £2.5m | £2,500,000 | £2,175,000 | 40% | £870,000 |
| £5m estate | £5,000,000 | £4,675,000 | 40% | £1,870,000 |
Frequently asked questions
How do the nil-rate band and residence nil-rate band stack?
NRB £325k + RNRB £175k (if main residence to descendants) = £500k single, £1m couple via spouse transfer. RNRB taper above £2m estate.
How does the 10 per cent charity rule cut the IHT rate?
If 10%+ of net estate to charity, residual estate Inheritance Tax (IHT) rate reduces from 40% to 36%. Section 8C IHTA 1984.
Which IHT400 supplementary forms might I need?
IHT402 (transfer NRB), 403 (gifts), 405 (property), 406 (banks), 407 (chattels), 408 (jewellery), 409 (pensions), 410 (life insurance), 411 (shares), 412 (unlisted shares), 413 (BPR/APR), 416 (debts), 418 (trusts), 421 (probate summary).
When is Inheritance Tax due?
6 months from end of death month. Interest charged thereafter (BoE base + 4%). Direct payment from deceased's account possible pre-probate.