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Inheritance tax and related manuals

Information to help you support your clients with any inheritance tax liability that may apply to them.

CPD - Inheritance tax

A guide to wills, trusts and guardianship

After reading this guide, you'll have an understanding of:

  • How to talk to your clients about making a will.
  • How to put protection plans in trust.
  • The importance of guardianship and why your clients should think about this.
  • A guide to wills, trusts and guardianship

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.

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 calculator

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

Technical articles

The Finance Act 2013 introduced a change which limits the deductibility of debts in certain circumstances. Here we explain the changes.

In this guide we talk about the 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.

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.

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