Inheritance tax and related manuals

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

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.

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.


The 'Rysaffe principle' is a way of using multiple trusts to reduce the Inheritance Tax payable as each trust has its own nil rate band. Here we explain how.

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

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

In this webinar we look at ways to strengthen your IHT planning conversations and demonstrate the value of Whole of Life plans.

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.

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.


The 'Rysaffe principle' is a way of using multiple trusts to reduce the Inheritance Tax payable as each trust has its own nil rate band. Here we explain how.

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

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

In this webinar we look at ways to strengthen your IHT planning conversations and demonstrate the value of Whole of Life plans.