These technical resources provide detailed background on the UK Government's announced inheritance tax changes affecting estates from April 2026 and April 2027. Written by Stephen Hunt ACII, a Chartered Insurance Risk Manager with over 45 years' experience, these pages are designed as professional reference material for advisers, business owners, and families navigating complex estate planning decisions. For official guidance, see GOV.UK Inheritance Tax.
Why Accurate Calculation Matters
Many online IHT calculators, including some from well-known providers, do not correctly apply the Residence Nil Rate Band taper for estates over £2 million. Our calculator has been specifically designed to account for this complexity, providing accurate results for high-value estates where the taper significantly affects the IHT liability.
For example, an estate valued at £2.5 million would see its RNRB reduced from £350,000 to £100,000 - a difference that could understate the IHT liability by £100,000 if not calculated correctly.
Technical background on the post-2026 and post-2027 planning landscape
A comprehensive overview of the announced changes to Business Property Relief, Agricultural Property Relief, and pension death benefits, and why these changes may alter long-standing assumptions in estate planning.
Read NowHow the April 2026 BPR and APR changes affect family businesses and farms
Detailed analysis of the new £2.5 million relief cap, its interaction with existing reliefs, and practical implications for succession planning in trading businesses and agricultural estates.
Read NowPension death benefits and inheritance tax from April 2027
Technical examination of how defined contribution pension funds and death benefits will be brought within the inheritance tax calculation, including administration challenges and planning considerations.
Read NowCreating liquidity for inheritance tax: Whole of Life vs Relevant Life insurance
Comparison of the two main insurance-based approaches to IHT liquidity, including trust structures, tax treatment, underwriting considerations, and suitability for different estate planning scenarios.
Read NowCoordinating inheritance tax planning with accountants and solicitors
Practical guidance on professional coordination in complex estates, covering responsibilities, information sharing, and commercial arrangements when multiple advisers are involved.
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