The value of your client's UK assets which are subject to inheritance tax (IHT) may increase depending on the rate of growth. We've designed this calculator to allow you to forecast what a UK IHT liability might be if you assumed a certain growth rate for a certain period of time.
The calculator is purely for illustration purposes only and does constitute advice or guarantee amounts.
Step 3. Enter the period of time (years) which you believe the growth rate you've selected may occur.
Step 4. Enter the Nil Rate Band which is to be deducted from the value of the UK assets.
Please note: Nil rate band is £325,000 for individual or £650,000 for married couple/civil partnership. Growth rates vary from year to year, but for the purposes of this calculator we assume a constant rate of growth throughout.
Important Notes:
Please note that every care has been taken to ensure that the information provided is correct and in accordance with IFGL Pensions' understanding of His Majesty's Revenue and Customs (HMRC) legislation as at January 2026.
IFGL Pensions cannot accept responsibility for its interpretation or any subsequent changes. IFGL Pensions are not authorised and regulated to provide financial or tax advice.