Guides by topic
Inheritance Tax: UK tax guides
Inheritance tax (IHT) is a 40% tax on the part of your estate that exceeds your tax-free allowances when you die. The 10 guides in this section cover UK Inheritance Tax Explained, Gifts and the 7-Year Rule for Inheritance Tax, Business and Agricultural Relief, and more. Each guide is written and kept current by Jordan Onraet-Wells, a Chartered Tax Adviser.
UK Inheritance Tax Explained
Inheritance Tax is a 40% charge on the part of your estate above the tax-free allowances. This guide explains the nil-rate bands, lifetime gifts and how the 2025 residence-based rules changed who is in scope.
9 min read Reviewed July 2026
Read the guideGuideGifts and the 7-Year Rule for Inheritance Tax
A 2026/27 UK guide to inheritance tax and the 7-year rule: how lifetime gifts, potentially exempt transfers, taper relief and annual exemptions cut IHT.
9 min read Reviewed July 2026
Read the guideGuideBusiness and Agricultural Relief: The 2026 Reforms
Business property relief and inheritance tax are changing from April 2026: how the new £2.5 million allowance and 50% rate above it affect owners and farmers.
8 min read Reviewed July 2026
Read the guideGuidePensions and Inheritance Tax: The April 2027 Change
Pensions and inheritance tax from 6 April 2027: unused pension funds and death benefits join your estate for IHT.
10 min read Reviewed July 2026
Read the guideGuideHow to Reduce Your Inheritance Tax
How to reduce inheritance tax in 2026/27: allowances, the 7 year gift rule, gifts out of income, trusts, business relief and the 2027 pension change.
9 min read Reviewed July 2026
Read the guideGuideProbate and Inheritance Tax: Paying the Bill
How to pay inheritance tax in 2026/27: the IHT400, the six-month deadline, paying before probate via the Direct Payment Scheme and ten-year instalments.
7 min read Reviewed July 2026
Read the guideGuideThe Residence Nil-Rate Band Explained
How the residence nil rate band works in 2026/27: the £175,000 allowance, who counts as a direct descendant, the £2m taper and the downsizing addition.
7 min read Reviewed July 2026
Read the guideGuideInheritance Tax for Unmarried Couples
Unmarried couples get no spouse exemption, no transferable nil-rate band and no automatic inheritance.
8 min read Reviewed July 2026
Read the guideGuideUK Pensions and IHT From Abroad: The 2027 Trap
From 6 April 2027 unused UK pension funds count for inheritance tax, even for non residents.
8 min read Reviewed July 2026
Read the guideGuideInheritance Tax on Gifts When You Live Abroad
Living abroad does not automatically take your gifts outside UK inheritance tax. How the 7-year rule interacts with long-term residence and the 3 to 10 year leaver tail, with three worked examples.
7 min read Reviewed July 2026
Read the guideTry the numbers yourself
Free tools the guides in this topic link to
Reading is free. So is the first call.
Book a free 30-minute clarity call to talk through your own position with a Chartered Tax Adviser. Fixed fees, agreed upfront.