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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.

Continuing professional development

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.

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.

CPD | Why should you be fussed about trusts?

This session explains how trusts can be used as a practical advice tool rather than a specialist technical topic, highlighting how decisions made at set-up can significantly affect client outcomes, common pitfalls to avoid, and simpler alternatives where a full trust is unnecessary.

It also examines when using a trust to receive pension death benefits may be appropriate, including the income tax implications and how the position could change from 6 April 2027 when inheritance tax may also apply.

A case study will be used to illustrate the issues and demonstrate the potential impact of different planning approaches on beneficiaries.

 

Inheritance tax and normal expenditure out of income 

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

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 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 calculator

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

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).

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.

As more clients are drawn into inheritance tax planning, housing wealth is becoming an increasingly important part of later-life advice. This article looks at how lifetime mortgages can affect estate value, gifting decisions and residence nil rate band planning.

Gifts made to anyone from your client’s estate are exempt from inheritance tax provided that they survive for a period of seven 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