General education, not personal financial, legal or tax advice.
Start with the part of the estate or rule change that is creating the question. Each guide explains the key conditions, common misunderstandings and when specialist advice may be needed.
Thresholds and allowances
Understand the nil-rate band, residence nil-rate band, transferable percentages and the £2 million taper.
Read the guide →
02
April 2027 pension change
See which unused pension funds and death benefits may enter estates for Inheritance Tax.
Read the guide →
03
Gifts and the seven-year rule
Separate exemptions, potentially exempt transfers, ordering, taper relief and gifts with reservation.
Read the guide →
04
Residence nil-rate band
Work through qualifying homes, direct descendants, downsizing provisions and tapering.
Read the guide →
05
Business and agricultural relief
Review the scope and limits of the reliefs for qualifying business and agricultural assets.
Read the guide →
06
Overseas assets and UK residence
Understand the long-term UK residence framework and why cross-border estates need specialist advice.
Read the guide →
Use the anonymous liability calculator for an indicative starting point, then use the relevant guide to identify the questions to take to an appropriately qualified professional.