Inheritance tax and related manuals

Continuing professional development

CPD | Pensions death benefit taxation and IHT

In this webinar we explain the impact of the lifetime allowance abolition on death benefits, share insights from the 21 July 2025 consultation, and outline IHT payment options for Personal Representatives and beneficiaries.

• Pensions death benefit taxation and IHT

CPD | Navigating IHT reforms

Here we explore means of lessening IHT charges, as well as the use of protection plans to provide funds to pay IHT charges that do arise. We use a case study covering three generations to bring this to life.

• Navigating IHT reforms

Inheritance tax and normal expenditure out of income 

When undertaking tax planning for clients understanding the normal expenditure out of income exemption is essential.

• Inheritance tax and normal expenditure out of income 

IHT planning using Whole of Life plans

Give clients that are thinking about IHT the peace of mind that their families and businesses will be protected after they’re gone.

• IHT planning using Whole of Life guide (PDF)

HMRC Manuals

HM Revenue and Customs produce a number of manuals for their staff. The guidance contained in this manual is not comprehensive nor will it provide a definitive answer in every case.

• Inheritance Tax Manual

Inheritance tax business property relief and agriculture property relief changes

One of the changes announced in the Autumn Budget 2024 was to the inheritance tax business relief. This article looks at our understanding of the change and the impact on business owners and farmers.

• Inheritance tax: How is agricultural and business property relief changing from 6 April 2026?

Inheritance tax calculator

Calculate any potential inheritance tax liability based on an individual's assets and liabilities using our calculator.

• Inheritance tax calculator

Long Term Resident and Inheritance Tax

UK Inheritance Tax being based on domicile changed from 6 April 2025. Instead, whether an individual pays UK inheritance tax (‘IHT’) will be based on residence. This article looks at our understanding of this change.

• Long term residency: Inheritance tax reforms for UK non-domiciles

Technical articles

Trusts are a very important planning tool that allow clients to appoint people to manage a gift for others. The people the client appoints are called ‘the trustees’ and are responsible for looking after the asset on behalf of the people that will ultimately receive it (the beneficiaries).

• Can a Trustee pay out to themselves under a discretionary trust?

In this guide we talk about the importance of inheritance tax planning.

• Importance of inheritance tax planning 

On the 6 April 2015 the residence nil-rate band was introduced. This is an additional threshold for inheritance tax planning above the current £325,000 threshold. Here we explain how this works.

• Residence nil-rate band

Gifts made to anyone from your client’s estate are exempt from inheritance tax provided that they survive for a period of 7 years from the date the gift is made. Here we explain how this works.

• What is a gift inter vivos policy and when should it be used?

Rysaffe planning can be used to remove or reduce charges by placing pure protection plans into smaller discretionary trusts on consecutive days. Here we explain how this works

• Pure protection plans written into a discretionary trust - Rysaffe Planning