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Value of business*£
Nil rate band transfer
Nil rate band available for transfer from a deceased spouse
Amount Liable to IHT£
Inheritance Tax Payable£
This calculator relates to the 2016/17 tax year.
*Please note the value of your business and the extent to which it is included requires further analysis. Any assets left to your spouse are not liable to inheritance tax but they then increase the value of their estate liable to inheritance tax on their death.
Please contact us for advice on this and general Inheritance Tax Planning. In individual circumstances, further reliefs or complications may arise.
See our helpsheet on The Basics of Inheritance Tax.
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