Inheritance Tax Calculator
- Estate-at-death estimate
- Deaths from 6 April 2020 to 5 April 2030
- UK individual estate under stated assumptions
- Estimate only
- Lifetime gifts and specialist reliefs not included
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Your details
Work through each section from top to bottom. Leave any amount blank if it does not apply.
Your estate
What the estate was worth at the date of death.
Supported from 6 April 2020 to 5 April 2030.
Open-market value at the date of death.
Savings, investments and other property.
Debts and exemptions
Amounts that can reduce what is left to tax.
For example a mortgage. Leave blank if none.
Amount passing to a spouse or civil partner. Leave blank if none.
Additional allowances
Extra tax-free amounts that may apply.
Your estimate
Start with the date of death and your estate values to see an estimate.
How Inheritance Tax is estimated
Northline estimates Inheritance Tax on an estate at death. You enter the main home, other assets, debts, any spouse or civil-partner amount and transferable percentages. The calculator derives the gross estate, applies available nil-rate bands and charges the taxable remainder at the standard rate for the date of death.
Nil-rate band
The nil-rate band is the amount that can pass at 0% before the standard Inheritance Tax rate applies. In this calculator’s supported window the base amount is £325,000. Unused band from a spouse or civil partner can be entered as a percentage.
Residence nil-rate band
An extra residence nil-rate band may apply when a qualifying home passes to direct descendants. You assert eligibility. The amount can taper for larger estates and is capped by the home value used here.
Transferable allowances
Unused nil-rate band and residence nil-rate band can often transfer from a deceased spouse or civil partner. Enter unused percentages from 0% to 100%. Northline does not rebuild the earlier estate.
Residence nil-rate band taper
When the estate measure used for taper exceeds £2 million, the residence nil-rate band reduces. This tool follows the accepted HMRC whole-pound taper convention for the date of death.
Spouse and civil-partner exemption
Amounts that qualify for the spouse or civil-partner exemption can reduce the chargeable estate. Enter the amount you expect to qualify. Eligibility is asserted, not verified.
Why lifetime gifts matter
Gifts made before death can use up the nil-rate band and change the tax due. This calculator does not include lifetime gifts, so the estimate may understate tax where gifts apply.
Important limitations
Trusts, Business Relief, Agricultural Property Relief, foreign or domicile complexity, downsizing addition, charity reduced rate and pensions or life assurance are outside this calculator. See the Capital Gains Tax Calculator and Stamp Duty Calculator for related property tax estimates where relevant.
Frequently asked questions
How is Inheritance Tax calculated?
Inheritance Tax is estimated on the chargeable estate after liabilities, spouse or civil-partner exemption, and available nil-rate bands. The taxable remainder is charged at the standard rate for the date of death.
What is the nil-rate band?
The nil-rate band is the amount of estate that can pass at 0% Inheritance Tax before the standard rate applies. For deaths in this calculator’s supported window it is £325,000, and unused amounts may transfer from a spouse or civil partner as a percentage you enter.
What is the residence nil-rate band?
An extra nil-rate amount can apply when a qualifying home passes to direct descendants. You assert eligibility here. The allowance can be reduced for larger estates and is capped by the home value used in this calculator.
Can unused allowances transfer from a spouse?
Yes, unused nil-rate band and residence nil-rate band can often transfer. Enter the unused percentage (0% to 100%). Northline does not reconstruct the previous estate.
When does the residence nil-rate band taper?
The residence nil-rate band starts to reduce when the estate measure used for taper exceeds £2 million. The reduction follows the accepted HMRC whole-pound convention used by this calculator.
Are lifetime gifts included?
No. Lifetime gifts made before death are not modelled. Gifts can reduce the nil-rate band available to the estate, so the real tax due may be higher.
Does the calculator include Business Relief or Agricultural Property Relief?
No. Business Relief, Agricultural Property Relief, trusts, foreign complexity, downsizing addition, charity reduced rate and pensions or life assurance are not included in this calculator.
Does it include trusts or foreign assets?
No. Trust and foreign or domicile scenarios are not supported. The tool is for a UK individual estate under its stated assumptions.
Is the result the same as the probate value?
Not necessarily. Probate values, cash available and filing figures can differ from this educational estimate.
Is this legal or tax advice?
No. Northline provides an educational estimate only. It is not legal, tax or financial advice.
Official sources
Figures are estimates and may differ from HMRC tools or solicitor calculations. This is not tax, legal or financial advice.
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- Stamp Duty CalculatorEstimate Stamp Duty Land Tax on residential property in England and Northern Ireland — standard rates, first-time buyers, additional properties and a rate-band breakdown.Open calculator
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For property disposal estimates see the Capital Gains Tax Calculator. For purchase estimates see the Stamp Duty Calculator. Dedicated Inheritance Tax guides will appear here when published.