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 8 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
How business relief and agricultural relief for UK inheritance tax work in 2026/27, and what the new £2.5 million allowance and 50% AIM rate mean for owners and farmers.
8 min read Reviewed July 2026
Read the guideGuidePensions and Inheritance Tax: The April 2027 Change
From 6 April 2027, unused pension funds and death benefits fall within your estate for UK inheritance tax.
8 min read Reviewed July 2026
Read the guideGuideHow to Reduce Your Inheritance Tax
A 2026/27 UK planning guide to legally reducing inheritance tax: 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 executors pay UK inheritance tax in 2026/27: the IHT400 account, the six-month deadline, paying before probate with the Direct Payment Scheme, and 10-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, spousal transfer 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
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