{"id":12276,"date":"2026-08-18T08:49:41","date_gmt":"2026-08-18T08:49:41","guid":{"rendered":"https:\/\/legendfusions.com\/uk\/?page_id=12276"},"modified":"2026-08-27T09:21:14","modified_gmt":"2026-08-27T09:21:14","slug":"uk-inheritance-tax-calculator-2026-27","status":"publish","type":"page","link":"https:\/\/legendfusions.com\/uk\/tax-calculator\/uk-inheritance-tax-calculator\/","title":{"rendered":"Inheritance Tax Calculator"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"12276\" class=\"elementor elementor-12276\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-793b149 e-flex e-con-boxed e-con e-parent\" data-id=\"793b149\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0d2533f elementor-widget elementor-widget-html\" data-id=\"0d2533f\" data-element_type=\"widget\" data-e-type=\"widget\" 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17px}.lfiht-grid,.lfiht-grid2,.lfiht-advisers{grid-template-columns:1fr}.lfiht-result-head{display:block}.lfiht-taxyear{display:inline-block;margin-top:8px}.lfiht-big strong{font-size:34px}}\r\n@media(prefers-reduced-motion:reduce){.lfiht-results-shell{transition:none}.lfiht-phone-icon:before,.lfiht-phone-icon:after{animation:none!important}}\r\n<\/style>\r\n\r\n<section class=\"lfiht-card\" aria-labelledby=\"lfiht-title\">\r\n<header class=\"lfiht-hero\">\r\n<div class=\"lfiht-eyebrow\">Free UK IHT planning calculator<\/div>\r\n<h2 id=\"lfiht-title\">UK Inheritance Tax Calculator 2026\/27<\/h2>\r\n<h3>Estimate Inheritance Tax on Your Estate, Property and Lifetime Gifts<\/h3>\r\n<p>Estimate the Inheritance Tax position for a death or planning date between 6 April 2026 and 5 April 2027, including nil-rate bands, residence nil-rate band, lifetime gifts and selected agricultural\/business relief assumptions.<\/p>\r\n<div class=\"lfiht-chips\"><span class=\"lfiht-chip\">Tax year: 2026\/27<\/span><span class=\"lfiht-chip\">Estate-planning estimate<\/span><span class=\"lfiht-chip\">No sign-up required<\/span><\/div>\r\n<\/header>\r\n\r\n<div class=\"lfiht-body\">\r\n<div class=\"lfiht-errors\" role=\"alert\"><\/div>\r\n<div class=\"lfiht-steps\" role=\"tablist\">\r\n<button class=\"lfiht-step\" data-step=\"1\" aria-selected=\"true\" type=\"button\">1. Circumstances<\/button>\r\n<button class=\"lfiht-step\" data-step=\"2\" aria-selected=\"false\" type=\"button\">2. Estate assets<\/button>\r\n<button class=\"lfiht-step\" data-step=\"3\" aria-selected=\"false\" type=\"button\">3. Liabilities<\/button>\r\n<button class=\"lfiht-step\" data-step=\"4\" aria-selected=\"false\" type=\"button\">4. Allowances & gifts<\/button>\r\n<button class=\"lfiht-step\" data-step=\"5\" aria-selected=\"false\" type=\"button\">5. Reliefs<\/button>\r\n<\/div>\r\n\r\n<div class=\"lfiht-pane active\" data-pane=\"1\">\r\n<h3>Personal circumstances<\/h3><p class=\"lfiht-intro\">The date of death or proposed planning date controls the tax year used. Cross-border residence and trust cases are flagged for specialist review.<\/p>\r\n<div class=\"lfiht-grid\">\r\n<div class=\"lfiht-field\"><label for=\"lfiht-date\">Date of death \/ planning date<\/label><input id=\"lfiht-date\" class=\"lfiht-control\" type=\"date\" value=\"2026-08-18\" min=\"2026-04-06\" max=\"2027-04-05\"><\/div>\r\n<div class=\"lfiht-field\"><label for=\"lfiht-purpose\">Purpose<\/label><select id=\"lfiht-purpose\" class=\"lfiht-control\"><option value=\"planning\">Estate-planning estimate<\/option><option value=\"death\">Death has occurred<\/option><\/select><\/div>\r\n<div class=\"lfiht-field\"><label for=\"lfiht-married\">Married \/ civil partnership at death?<\/label><select id=\"lfiht-married\" class=\"lfiht-control\"><option value=\"yes\">Yes<\/option><option value=\"no\">No<\/option><\/select><\/div>\r\n<div class=\"lfiht-field\"><label for=\"lfiht-current-resident\">UK tax resident in 2026\/27?<\/label><select id=\"lfiht-current-resident\" class=\"lfiht-control\"><option value=\"yes\">Yes<\/option><option value=\"no\">No<\/option><\/select><\/div>\r\n<div class=\"lfiht-field\"><label for=\"lfiht-ukyears\">UK-resident tax years in previous 20<\/label><input id=\"lfiht-ukyears\" class=\"lfiht-control\" type=\"number\" min=\"0\" max=\"20\" step=\"1\" value=\"20\"><\/div>\r\n<div class=\"lfiht-field\"><label for=\"lfiht-consecutive10\">Resident for the previous 10 consecutive tax years?<\/label><select id=\"lfiht-consecutive10\" class=\"lfiht-control\"><option value=\"yes\">Yes<\/option><option value=\"no\">No<\/option><\/select><\/div>\r\n<div class=\"lfiht-field\"><label for=\"lfiht-years-since-departure\">If non-resident, tax years since UK departure<\/label><input id=\"lfiht-years-since-departure\" class=\"lfiht-control\" type=\"number\" min=\"0\" max=\"20\" step=\"1\" value=\"0\"><\/div>\r\n<div class=\"lfiht-field\"><label for=\"lfiht-overseas\">Include overseas assets entered below?<\/label><select id=\"lfiht-overseas\" class=\"lfiht-control\"><option value=\"yes\">Yes<\/option><option value=\"no\">No<\/option><\/select><\/div>\r\n<div class=\"lfiht-field\"><label for=\"lfiht-spouse-ltr\">Surviving spouse\/civil partner long-term UK resident?<\/label><select id=\"lfiht-spouse-ltr\" class=\"lfiht-control\"><option value=\"yes\">Yes<\/option><option value=\"no\">No<\/option><option value=\"na\">Not applicable \/ no spouse transfer<\/option><\/select><\/div>\r\n<div class=\"lfiht-field\"><label for=\"lfiht-spouse-election\">Valid spouse long-term residence election in effect?<\/label><select id=\"lfiht-spouse-election\" class=\"lfiht-control\"><option value=\"no\">No \/ not known<\/option><option value=\"yes\">Yes<\/option><\/select><\/div>\r\n<div class=\"lfiht-field\"><label for=\"lfiht-prior-spouse-transfers\">Earlier transfers to this non-LTR spouse using restricted exemption<\/label><div class=\"lfiht-money\"><input id=\"lfiht-prior-spouse-transfers\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"0\"><\/div><\/div>\r\n<\/div>\r\n<div class=\"lfiht-actions\"><button type=\"button\" class=\"lfiht-btn lfiht-primary\" data-next=\"2\">Continue to estate assets<\/button><\/div>\r\n<\/div>\r\n\r\n<div class=\"lfiht-pane\" data-pane=\"2\">\r\n<h3>Estate assets<\/h3><p class=\"lfiht-intro\">Enter the deceased's beneficial share at open-market value on the date of death. Do not apply arbitrary discounts for joint ownership or private-company interests.<\/p>\r\n<div class=\"lfiht-grid\">\r\n<div class=\"lfiht-field\"><label>Main residence<\/label><div class=\"lfiht-money\"><input id=\"a-home\" class=\"lfiht-control\" type=\"number\" min=\"0\" step=\"1000\" value=\"450000\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Other residential \/ buy-to-let property<\/label><div class=\"lfiht-money\"><input id=\"a-property\" class=\"lfiht-control\" type=\"number\" min=\"0\" step=\"1000\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Commercial property \/ land<\/label><div class=\"lfiht-money\"><input id=\"a-land\" class=\"lfiht-control\" type=\"number\" min=\"0\" step=\"1000\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Cash and bank accounts<\/label><div class=\"lfiht-money\"><input id=\"a-cash\" class=\"lfiht-control\" type=\"number\" min=\"0\" step=\"1000\" value=\"100000\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>ISAs, shares and investments<\/label><div class=\"lfiht-money\"><input id=\"a-invest\" class=\"lfiht-control\" type=\"number\" min=\"0\" step=\"1000\" value=\"150000\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Possessions and vehicles<\/label><div class=\"lfiht-money\"><input id=\"a-personal\" class=\"lfiht-control\" type=\"number\" min=\"0\" step=\"1000\" value=\"25000\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Life assurance payable to estate<\/label><div class=\"lfiht-money\"><input id=\"a-life\" class=\"lfiht-control\" type=\"number\" min=\"0\" step=\"1000\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Business interests<\/label><div class=\"lfiht-money\"><input id=\"a-business\" class=\"lfiht-control\" type=\"number\" min=\"0\" step=\"1000\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Agricultural property<\/label><div class=\"lfiht-money\"><input id=\"a-agri\" class=\"lfiht-control\" type=\"number\" min=\"0\" step=\"1000\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Trust interests included in estate<\/label><div class=\"lfiht-money\"><input id=\"a-trust\" class=\"lfiht-control\" type=\"number\" min=\"0\" step=\"1000\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Overseas property \/ financial assets<\/label><div class=\"lfiht-money\"><input id=\"a-overseas\" class=\"lfiht-control\" type=\"number\" min=\"0\" step=\"1000\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Other assets<\/label><div class=\"lfiht-money\"><input id=\"a-other\" class=\"lfiht-control\" type=\"number\" min=\"0\" step=\"1000\" value=\"0\"><\/div><\/div>\r\n<\/div>\r\n<div class=\"lfiht-actions\"><button type=\"button\" class=\"lfiht-btn lfiht-secondary\" data-next=\"1\">Back<\/button><button type=\"button\" class=\"lfiht-btn lfiht-primary\" data-next=\"3\">Continue to liabilities<\/button><\/div>\r\n<\/div>\r\n\r\n<div class=\"lfiht-pane\" data-pane=\"3\">\r\n<h3>Liabilities<\/h3><p class=\"lfiht-intro\">Only debts that are deductible for IHT should reduce the estate. Probate fees, solicitor fees and executor costs are not automatically deductible.<\/p>\r\n<div class=\"lfiht-grid\">\r\n<div class=\"lfiht-field\"><label>Mortgage attributable to estate property<\/label><div class=\"lfiht-money\"><input id=\"d-mortgage\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"50000\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Secured \/ personal loans<\/label><div class=\"lfiht-money\"><input id=\"d-loans\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Credit cards \/ unpaid bills<\/label><div class=\"lfiht-money\"><input id=\"d-bills\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Funeral expenses<\/label><div class=\"lfiht-money\"><input id=\"d-funeral\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"5000\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Tax liabilities<\/label><div class=\"lfiht-money\"><input id=\"d-tax\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Other enforceable deductible debts<\/label><div class=\"lfiht-money\"><input id=\"d-other\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"0\"><\/div><\/div>\r\n<\/div>\r\n<div class=\"lfiht-actions\"><button type=\"button\" class=\"lfiht-btn lfiht-secondary\" data-next=\"2\">Back<\/button><button type=\"button\" class=\"lfiht-btn lfiht-primary\" data-next=\"4\">Continue to allowances & gifts<\/button><\/div>\r\n<\/div>\r\n\r\n<div class=\"lfiht-pane\" data-pane=\"4\">\r\n<h3>Exemptions, nil-rate bands and lifetime gifts<\/h3>\r\n<div class=\"lfiht-grid\">\r\n<div class=\"lfiht-field\"><label>Amount passing to spouse \/ civil partner<\/label><div class=\"lfiht-money\"><input id=\"x-spouse\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Charity-exempt amount<\/label><div class=\"lfiht-money\"><input id=\"x-charity\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Unused NRB transferred from late spouse<\/label><select id=\"x-tnrb\" class=\"lfiht-control\"><option value=\"0\">0%<\/option><option value=\"25\">25%<\/option><option value=\"50\">50%<\/option><option value=\"75\">75%<\/option><option value=\"100\">100%<\/option><\/select><\/div>\r\n<div class=\"lfiht-field\"><label>Qualifying home passes to direct descendants?<\/label><select id=\"x-desc\" class=\"lfiht-control\"><option value=\"yes\">Yes<\/option><option value=\"no\">No<\/option><option value=\"uncertain\">Uncertain \/ trust or complex beneficiary<\/option><\/select><\/div>\r\n<div class=\"lfiht-field\"><label>Unused RNRB transferred from late spouse<\/label><select id=\"x-trnrb\" class=\"lfiht-control\"><option value=\"0\">0%<\/option><option value=\"25\">25%<\/option><option value=\"50\">50%<\/option><option value=\"75\">75%<\/option><option value=\"100\">100%<\/option><\/select><\/div>\r\n<div class=\"lfiht-field\"><label>Qualifying home value passing to direct descendants<\/label><div class=\"lfiht-money\"><input id=\"x-home-desc\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"450000\"><\/div><\/div>\r\n<\/div>\r\n\r\n<div class=\"lfiht-section\"><h4>Lifetime gifts made before death<\/h4><p>Add gifts individually so the calculator can order them chronologically. Choose only exemptions you are confident apply. \u201cNormal expenditure out of income\u201d and trust\/gift-with-reservation cases are flagged for professional review.<\/p>\r\n<div class=\"lfiht-gift-list\">\r\n  <div class=\"lfiht-gift-entry\" data-gift=\"1\"><div class=\"lfiht-grid\">\r\n    <div class=\"lfiht-field\"><label>Gift date<\/label><input class=\"lfiht-control gift-date\" type=\"date\"><\/div>\r\n    <div class=\"lfiht-field\"><label>Gift value<\/label><div class=\"lfiht-money\"><input class=\"lfiht-control gift-value\" type=\"number\" min=\"0\" value=\"0\"><\/div><\/div>\r\n    <div class=\"lfiht-field\"><label>Exemption \/ treatment<\/label><select class=\"lfiht-control gift-exemption\"><option value=\"none\">No exemption<\/option><option value=\"annual\">Annual exemption (\u00a33,000)<\/option><option value=\"small\">Small gift (\u00a3250 maximum)<\/option><option value=\"wedding_child\">Wedding gift to child (\u00a35,000)<\/option><option value=\"wedding_grandchild\">Wedding gift to grandchild (\u00a32,500)<\/option><option value=\"wedding_other\">Wedding gift to other person (\u00a31,000)<\/option><option value=\"spouse\">Spouse\/civil partner exempt<\/option><option value=\"charity\">Charity exempt<\/option><option value=\"income\">Normal expenditure out of income \u2014 review<\/option><\/select><\/div>\r\n    <div class=\"lfiht-field\"><label>Gift with reservation?<\/label><select class=\"lfiht-control gift-gwr\"><option value=\"no\">No<\/option><option value=\"yes\">Yes<\/option><\/select><\/div>\r\n    <div class=\"lfiht-field\"><label>Potentially qualifies for APR\/BPR?<\/label><select class=\"lfiht-control gift-relief\"><option value=\"none\">No<\/option><option value=\"apr\">Agricultural Relief<\/option><option value=\"bpr\">Business Relief<\/option><\/select><\/div>\r\n    <div class=\"lfiht-field\"><label>Recipient \/ notes<\/label><input class=\"lfiht-control gift-note\" type=\"text\" maxlength=\"80\" placeholder=\"e.g. daughter\"><\/div>\r\n  <\/div><\/div>\r\n<\/div>\r\n<div class=\"lfiht-actions\"><button type=\"button\" class=\"lfiht-btn lfiht-secondary\" data-action=\"add-gift\">+ Add another gift<\/button><\/div>\r\n<div class=\"lfiht-section\"><h4>Gift with reservation already represented as an estate asset<\/h4><p>If a gifted asset is still enjoyed by the donor, it may remain in the estate. Do not enter it twice. Use this field only where the reserved asset is not already included in the estate assets above.<\/p><div class=\"lfiht-field\"><label>Additional reserved-benefit asset value to add back<\/label><div class=\"lfiht-money\"><input id=\"g-reserved\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"0\"><\/div><\/div><\/div>\r\n<\/div>\r\n<div class=\"lfiht-actions\"><button type=\"button\" class=\"lfiht-btn lfiht-secondary\" data-next=\"3\">Back<\/button><button type=\"button\" class=\"lfiht-btn lfiht-primary\" data-next=\"5\">Continue to reliefs<\/button><\/div>\r\n<\/div>\r\n\r\n<div class=\"lfiht-pane\" data-pane=\"5\">\r\n<h3>Agricultural \/ Business Property Relief and other complexity<\/h3><p class=\"lfiht-intro\">For deaths from 6 April 2026, the combined 100% APR\/BPR allowance is generally \u00a32.5 million. Qualifying lifetime gifts from 30 October 2024 use that allowance first, oldest first; any remaining allowance is then applied to qualifying estate property, with 50% relief on qualifying value above the available allowance. Eligibility itself can be complex, so qualifying status remains a user-supplied assumption.<\/p>\r\n<div class=\"lfiht-grid\">\r\n<div class=\"lfiht-field\"><label>Business property potentially eligible for APR\/BPR <span class=\"lfiht-help\">(up to business interest value)<\/span><\/label><div class=\"lfiht-money\"><input id=\"r-business\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Agricultural property potentially eligible for APR\/BPR <span class=\"lfiht-help\">(up to agricultural asset value)<\/span><\/label><div class=\"lfiht-money\"><input id=\"r-agri\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Unused APR\/BPR allowance transferred from late spouse<\/label><select id=\"r-transfer\" class=\"lfiht-control\"><option value=\"0\">0%<\/option><option value=\"25\">25%<\/option><option value=\"50\">50%<\/option><option value=\"75\">75%<\/option><option value=\"100\">100%<\/option><\/select><\/div>\r\n<div class=\"lfiht-field\"><label>Prior use of 100% APR\/BPR allowance in relevant gifts<\/label><div class=\"lfiht-money\"><input id=\"r-prior\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"0\"><\/div><\/div>\r\n<div class=\"lfiht-field\"><label>Complex trust \/ cross-border interests?<\/label><select id=\"r-complex\" class=\"lfiht-control\"><option value=\"no\">No<\/option><option value=\"yes\">Yes<\/option><\/select><\/div>\r\n<div class=\"lfiht-field\"><label>Pension amount legally payable to the estate<\/label><div class=\"lfiht-money\"><input id=\"r-pension-estate\" class=\"lfiht-control\" type=\"number\" min=\"0\" value=\"0\"><\/div><\/div>\r\n<\/div>\r\n<div class=\"lfiht-actions\"><button type=\"button\" class=\"lfiht-btn lfiht-secondary\" data-next=\"4\">Back<\/button><button type=\"button\" class=\"lfiht-btn lfiht-primary\" data-action=\"calculate\" aria-expanded=\"false\">Calculate Inheritance Tax<\/button><button type=\"button\" class=\"lfiht-btn lfiht-secondary\" data-action=\"reset\">Reset<\/button><\/div>\r\n<div class=\"lfiht-status\" role=\"status\" aria-live=\"polite\"><\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n<div class=\"lfiht-results-shell\" aria-hidden=\"true\"><div class=\"lfiht-results-inner\"><section class=\"lfiht-results\">\r\n<div class=\"lfiht-result-head\"><div><h3>Your estimated Inheritance Tax position<\/h3><p class=\"lfiht-summary\"><\/p><\/div><span class=\"lfiht-taxyear\">2026\/27 TAX YEAR<\/span><\/div>\r\n<div class=\"lfiht-big\"><small>Estimated Inheritance Tax<\/small><strong class=\"o-iht\">\u00a30<\/strong><span class=\"o-iht-note\"><\/span><\/div>\r\n<div class=\"lfiht-stats\">\r\n<div class=\"lfiht-stat\"><small>Gross estate<\/small><strong class=\"o-gross\">\u00a30<\/strong><\/div><div class=\"lfiht-stat\"><small>Net estate<\/small><strong class=\"o-net\">\u00a30<\/strong><\/div><div class=\"lfiht-stat\"><small>Taxable death estate<\/small><strong class=\"o-taxable\">\u00a30<\/strong><\/div><div class=\"lfiht-stat\"><small>Estate for beneficiaries<\/small><strong class=\"o-benef\">\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-stat\"><small>Nil-rate band available<\/small><strong class=\"o-nrb\">\u00a30<\/strong><\/div><div class=\"lfiht-stat\"><small>RNRB available<\/small><strong class=\"o-rnrb\">\u00a30<\/strong><\/div><div class=\"lfiht-stat\"><small>APR\/BPR relief<\/small><strong class=\"o-relief\">\u00a30<\/strong><\/div><div class=\"lfiht-stat\"><small>Effective IHT rate<\/small><strong class=\"o-rate\">0%<\/strong><\/div>\r\n<\/div>\r\n<div class=\"lfiht-bar\"><span class=\"lfiht-netbar\"><\/span><span class=\"lfiht-taxbar\"><\/span><span class=\"lfiht-exemptbar\"><\/span><span class=\"lfiht-reliefbar\"><\/span><\/div>\r\n<div class=\"lfiht-legend\"><span><i class=\"lfiht-dot\" style=\"background:#1d7d65\"><\/i>Beneficiaries<\/span><span><i class=\"lfiht-dot\" style=\"background:#d3962f\"><\/i>IHT<\/span><span><i class=\"lfiht-dot\" style=\"background:#6b79a5\"><\/i>Spouse\/charity exemption<\/span><span><i class=\"lfiht-dot\" style=\"background:#7b67a8\"><\/i>APR\/BPR relief<\/span><\/div>\r\n\r\n<div class=\"lfiht-break\">\r\n<div class=\"lfiht-row\"><span>Gross estate<\/span><strong class=\"b-gross\">\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-row\"><span>Deductible liabilities<\/span><strong class=\"b-debts\">\u2212\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-row\"><span>Net estate before exemptions\/reliefs<\/span><strong class=\"b-net\">\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-row\"><span>Spouse \/ civil-partner exemption<\/span><strong class=\"b-spouse\">\u2212\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-row\"><span>Charity exemption<\/span><strong class=\"b-charity\">\u2212\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-row\"><span>APR\/BPR estimated relief<\/span><strong class=\"b-relief\">\u2212\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-row\"><span>NRB used by lifetime gifts<\/span><strong class=\"b-gift-nrb\">\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-row\"><span>Remaining NRB for death estate<\/span><strong class=\"b-nrb-remain\">\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-row\"><span>RNRB used<\/span><strong class=\"b-rnrb\">\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-row\"><span>RNRB taper reduction<\/span><strong class=\"b-rnrb-taper\">\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-row\"><span>Taxable death estate<\/span><strong class=\"b-taxable\">\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-row\"><span>IHT on death estate<\/span><strong class=\"b-estate-tax\">\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-row\"><span>Estimated IHT on failed lifetime gifts<\/span><strong class=\"b-gift-tax\">\u00a30<\/strong><\/div>\r\n<div class=\"lfiht-row lfiht-total\"><span><strong>Total estimated IHT<\/strong><\/span><strong class=\"b-total-tax\">\u00a30<\/strong><\/div>\r\n<\/div>\r\n\r\n<div class=\"lfiht-detailgrid\">\r\n<div class=\"lfiht-panel\"><h4>Lifetime-gift estimate<\/h4><div style=\"overflow:auto\"><table class=\"lfiht-gifts-table\"><thead><tr><th>Gift timing<\/th><th>Value<\/th><th>Indicative tax<\/th><\/tr><\/thead><tbody class=\"gift-rows\"><\/tbody><\/table><\/div><\/div>\r\n<div class=\"lfiht-panel\"><h4>Payment information<\/h4><p class=\"payment-deadline\"><\/p><p style=\"margin-top:9px\">Some property can qualify for ten annual instalments. Interest rules vary by asset and timing. APR\/BPR property has special instalment treatment from April 2026.<\/p><\/div>\r\n<\/div>\r\n<div class=\"lfiht-alerts\"><\/div>\r\n\r\n<div class=\"lfiht-cta\">\r\n<h4>Need help understanding your Inheritance Tax position?<\/h4>\r\n<p>Speak with <a class=\"lfiht-home-link\" href=\"https:\/\/legendfusions.com\/uk\/\" target=\"_blank\" rel=\"noopener\">Legend Fusions UK<\/a> for help with Inheritance Tax reviews, residence nil-rate band, lifetime gifts, estate planning, probate support, business or agricultural relief, and cross-border estates.<\/p>\r\n<div class=\"lfiht-phone-wrap\"><span class=\"lfiht-phone-icon\" aria-hidden=\"true\"><\/span><a class=\"lfiht-cta-phone\" href=\"tel:+443304609931\" aria-label=\"Call Legend Fusions on plus 44 330 460 9931\">+44 330 460 9931<\/a><\/div>\r\n<div class=\"lfiht-office-intro\"><h5>Visit Legend Fusions Tax &amp; Accounting Offices in UK<\/h5><p>Looking for a local Inheritance Tax adviser, probate tax accountant or estate-planning specialist? Visit a Legend Fusions office for support with IHT calculations, HMRC queries, estate administration and wider UK tax planning.<\/p><\/div>\r\n<div class=\"lfiht-advisers\">\r\n<div class=\"lfiht-adviser\"><strong>Stratford, East London<\/strong><span>JC \u2014 Partner, Advisory and Audit.<\/span><a href=\"https:\/\/legendfusions.com\/uk\/locations\/stratford\/\" target=\"_blank\" rel=\"noopener\">View Stratford tax advisers<\/a><\/div>\r\n<div class=\"lfiht-adviser\"><strong>Bolton, Greater Manchester<\/strong><span>Darren Menzies \u2014 Accountant.<\/span><a href=\"https:\/\/legendfusions.com\/uk\/locations\/bolton\" target=\"_blank\" rel=\"noopener\">View Bolton tax advisers<\/a><\/div>\r\n<div class=\"lfiht-adviser\"><strong>Milton Keynes<\/strong><span>Fahad Lateef \u2014 Virtual Finance Director.<\/span><a href=\"https:\/\/legendfusions.com\/uk\/locations\/milton-keynes\/\" target=\"_blank\" rel=\"noopener\">View Milton Keynes tax advisers<\/a><\/div>\r\n<div class=\"lfiht-adviser\"><strong>Hounslow, West London<\/strong><span>Faizan Rashid \u2014 Commercial Director.<\/span><a href=\"https:\/\/legendfusions.com\/uk\/locations\/hounslow\/\" target=\"_blank\" rel=\"noopener\">View Hounslow tax advisers<\/a><\/div>\r\n<\/div>\r\n<\/div>\r\n<\/section><\/div><\/div>\r\n\r\n<section class=\"lfiht-seo\">\r\n<h3>What is the Inheritance Tax threshold for 2026\/27?<\/h3><p>The standard nil-rate band is \u00a3325,000. A separate residence nil-rate band of up to \u00a3175,000 may also be available where a qualifying home passes to direct descendants. Unused percentages can sometimes transfer between spouses and civil partners.<\/p>\r\n<h3>How the residence nil-rate band works<\/h3><p>The RNRB is limited by the qualifying residential interest and the value passing to direct descendants. For larger estates, it begins to taper once the relevant estate value exceeds \u00a32 million, reducing by \u00a31 for each \u00a32 above that threshold.<\/p>\r\n<h3>Inheritance Tax on lifetime gifts<\/h3><p>Gifts made more than seven years before death are generally outside the death calculation, subject to important exceptions. For gifts made within seven years, cumulative gifts normally use the nil-rate band before the death estate. Taper relief reduces tax on qualifying gifts; it does not reduce the value of the gift.<\/p>\r\n<h3>Agricultural and Business Property Relief from April 2026<\/h3><p>From 6 April 2026, qualifying agricultural and business property that would otherwise receive 100% relief is subject to a combined \u00a32.5 million 100% relief allowance. Qualifying value above the available allowance generally receives 50% relief, with potential transfer of unused allowance between spouses or civil partners.<\/p>\r\n<h3>Long-term UK residence and overseas assets<\/h3><p>For deaths after 6 April 2025, the IHT scope of foreign assets is based on long-term UK residence rather than the old domicile test. Cross-border estates, overseas trusts and residence-tail rules can be complex and should be reviewed professionally.<\/p>\r\n<\/section>\r\n<footer class=\"lfiht-note\"><strong>Disclaimer:<\/strong> This calculator provides an initial estimate based on the information entered and the rules selected for 2026\/27. The actual Inheritance Tax position may differ because of asset valuations, debts, lifetime gifts, trusts, residence status, will provisions, beneficiary relationships, relief eligibility and HMRC interpretation. It does not constitute legal, tax, estate-planning or financial advice.<\/footer>\r\n<\/section>\r\n\r\n<script>\r\n(function(){\r\n\"use strict\";\r\nconst root=document.currentScript.closest(\".lfiht-app\");if(!root||root.dataset.init)return;root.dataset.init=\"1\";\r\nconst CFG={nrb:325000,rnrb:175000,rnrbTaper:2000000,ihtRate:.40,aprBprAllowance:2500000,annualGift:3000,\r\ntaper:[[\"0\u20133 years\",1],[\"3\u20134 years\",.8],[\"4\u20135 years\",.6],[\"5\u20136 years\",.4],[\"6\u20137 years\",.2]]};\r\nconst q=s=>root.querySelector(s),qa=s=>Array.from(root.querySelectorAll(s)),n=id=>Math.max(0,Number(q(id).value||0)),money=v=>new Intl.NumberFormat(\"en-GB\",{style:\"currency\",currency:\"GBP\",maximumFractionDigits:0}).format(Number.isFinite(v)?v:0);\r\nfunction showStep(step){qa(\".lfiht-step\").forEach(b=>b.setAttribute(\"aria-selected\",b.dataset.step==step?\"true\":\"false\"));qa(\".lfiht-pane\").forEach(p=>p.classList.toggle(\"active\",p.dataset.pane==step));q(`[data-pane=\"${step}\"]`).scrollIntoView({behavior:\"smooth\",block:\"start\"})}\r\nqa(\"[data-next]\").forEach(b=>b.addEventListener(\"click\",()=>showStep(b.dataset.next)));qa(\".lfiht-step\").forEach(b=>b.addEventListener(\"click\",()=>showStep(b.dataset.step)));\r\nfunction monthEndSixthMonth(dateStr){const d=new Date(dateStr+\"T12:00:00\");const target=new Date(d.getFullYear(),d.getMonth()+7,0);return target.toLocaleDateString(\"en-GB\",{day:\"numeric\",month:\"long\",year:\"numeric\"})}\r\nfunction yearsBetween(a,b){return (b-a)\/(365.2425*24*3600*1000)}\r\nfunction exemptionAmount(type,value){\r\n if(type===\"annual\")return Math.min(value,3000);\r\n if(type===\"small\")return Math.min(value,250);\r\n if(type===\"wedding_child\")return Math.min(value,5000);\r\n if(type===\"wedding_grandchild\")return Math.min(value,2500);\r\n if(type===\"wedding_other\")return Math.min(value,1000);\r\n if(type===\"spouse\"||type===\"charity\")return value;\r\n if(type===\"income\")return value; \/\/ treated as exempt only for estimate; flagged for evidence review\r\n return 0;\r\n}\r\nfunction taperFactor(years){\r\n if(years<3)return 1;\r\n if(years<4)return .8;\r\n if(years<5)return .6;\r\n if(years<6)return .4;\r\n if(years<7)return .2;\r\n return 0;\r\n}\r\nfunction gifts(){\r\n const death=new Date(q(\"#lfiht-date\").value+\"T12:00:00\");\r\n let rows=[];\r\n qa(\".lfiht-gift-entry\").forEach((el,i)=>{\r\n   const ds=el.querySelector(\".gift-date\").value, value=Math.max(0,Number(el.querySelector(\".gift-value\").value||0));\r\n   if(!ds||value<=0)return;\r\n   const date=new Date(ds+\"T12:00:00\"), yrs=yearsBetween(date,death), ex=el.querySelector(\".gift-exemption\").value;\r\n   const gwr=el.querySelector(\".gift-gwr\").value===\"yes\", relief=el.querySelector(\".gift-relief\").value;\r\n   const exempt=Math.min(value,exemptionAmount(ex,value)), chargeable=Math.max(0,value-exempt);\r\n   rows.push({date,dateStr:ds,value,ex,exempt,chargeable,gwr,relief,yrs,note:el.querySelector(\".gift-note\").value||(\"Gift \"+(i+1))});\r\n });\r\n rows.sort((a,b)=>a.date-b.date);\r\n return rows;\r\n}\r\nfunction computeGiftTax(gifts,totalNRB,reliefAllowance){\r\n let remainingNRB=totalNRB, remainingRelief=reliefAllowance, tax=0, nrbUsed=0, reliefUsed=0, display=[];\r\n for(const g of gifts){\r\n   if(g.yrs>=7||g.yrs<0||g.gwr){display.push({label:g.note+\" (\"+g.dateStr+\")\",value:g.value,tax:0});continue}\r\n   let charge=g.chargeable;\r\n   \/\/ From 6 Apr 2026, qualifying lifetime gifts from 30 Oct 2024 use APR\/BPR 100% allowance first.\r\n   if(g.relief!==\"none\" && g.date>=new Date(\"2024-10-30T12:00:00\")){\r\n      const full=Math.min(charge,remainingRelief); remainingRelief-=full; reliefUsed+=full;\r\n      charge-=full;\r\n      \/\/ excess qualifying value receives 50% relief\r\n      charge*=.50;\r\n   }\r\n   const covered=Math.min(charge,remainingNRB); remainingNRB-=covered; nrbUsed+=covered;\r\n   const excess=Math.max(0,charge-covered), giftTax=excess*CFG.ihtRate*taperFactor(g.yrs);\r\n   tax+=giftTax; display.push({label:g.note+\" (\"+g.dateStr+\")\",value:g.value,tax:giftTax});\r\n }\r\n return{tax,rows:display,nrbUsed,remainingNRB,reliefUsed,remainingRelief};\r\n}\r\nfunction deriveLTR(){\r\n const current=q(\"#lfiht-current-resident\").value===\"yes\", years=Math.min(20,n(\"#lfiht-ukyears\")), consecutive=q(\"#lfiht-consecutive10\").value===\"yes\", since=n(\"#lfiht-years-since-departure\");\r\n if(current)return {status:(consecutive||years>=10)?\"yes\":\"no\",reason:(consecutive||years>=10)?\"Meets current-year 10-year\/10-of-20 test\":\"Does not meet 10-year\/10-of-20 test\"};\r\n if(years<10)return {status:\"no\",reason:\"Fewer than 10 UK-resident years in previous 20\"};\r\n \/\/ simplified HMRC tail: 10-13 =>3 years, 14=>4, ... 19=>9, 20=>10\r\n const tail=years<=13?3:Math.min(10,years-10);\r\n return {status:since<tail?\"yes\":\"no\",reason:\"Non-resident tail estimated at \"+tail+\" tax years from residence history\"};\r\n}\r\nfunction calc(){\r\n const assetIds=[\"#a-home\",\"#a-property\",\"#a-land\",\"#a-cash\",\"#a-invest\",\"#a-personal\",\"#a-life\",\"#a-business\",\"#a-agri\",\"#a-trust\",\"#a-other\"];\r\n let gross=assetIds.reduce((s,id)=>s+n(id),0);\r\n const ltrInfo=deriveLTR(),ltr=ltrInfo.status,includeOver=q(\"#lfiht-overseas\").value===\"yes\";\r\n if(includeOver&&ltr===\"yes\")gross+=n(\"#a-overseas\");\r\n gross+=n(\"#g-reserved\")+n(\"#r-pension-estate\");\r\n const debts=[\"#d-mortgage\",\"#d-loans\",\"#d-bills\",\"#d-funeral\",\"#d-tax\",\"#d-other\"].reduce((s,id)=>s+n(id),0);\r\n const net=Math.max(0,gross-debts);\r\n let spouseRequested=Math.min(net,n(\"#x-spouse\")),spouse=spouseRequested;\r\n const spouseLTR=q(\"#lfiht-spouse-ltr\").value,spouseElection=q(\"#lfiht-spouse-election\").value===\"yes\",priorSpouse=n(\"#lfiht-prior-spouse-transfers\");\r\n if(spouseRequested>0 && ltr===\"yes\" && spouseLTR===\"no\" && !spouseElection){\r\n   spouse=Math.min(spouseRequested,Math.max(0,CFG.nrb-priorSpouse));\r\n }\r\n const afterSpouse=Math.max(0,net-spouse);\r\n const charity=Math.min(afterSpouse,n(\"#x-charity\"));\r\n const bprBase=Math.min(n(\"#r-business\"),n(\"#a-business\")),aprBase=Math.min(n(\"#r-agri\"),n(\"#a-agri\")),relievable=bprBase+aprBase;\r\n const transferredRelief=CFG.aprBprAllowance*(Number(q(\"#r-transfer\").value)\/100),prior=n(\"#r-prior\");\r\n const totalReliefAllowance=Math.max(0,CFG.aprBprAllowance+transferredRelief-prior);\r\n const transferredNRB=CFG.nrb*(Number(q(\"#x-tnrb\").value)\/100),totalNRB=CFG.nrb+transferredNRB;\r\n const g=gifts(),gt=computeGiftTax(g,totalNRB,totalReliefAllowance),remainingNRB=gt.remainingNRB;\r\n const estateReliefAllowance=gt.remainingRelief;\r\n const estate100=Math.min(relievable,estateReliefAllowance),estateAbove=Math.max(0,relievable-estate100),aprBprRelief=estate100+estateAbove*.50;\r\n const afterExempt=Math.max(0,net-spouse-charity-aprBprRelief);\r\n const rnrbMax=CFG.rnrb*(1+Number(q(\"#x-trnrb\").value)\/100);\r\n const desc=q(\"#x-desc\").value===\"yes\",homeDesc=desc?Math.min(n(\"#x-home-desc\"),n(\"#a-home\")):0;\r\n const taperReduction=Math.max(0,(net-CFG.rnrbTaper)\/2),rnrbAfterTaper=Math.max(0,rnrbMax-taperReduction),rnrb=Math.min(rnrbAfterTaper,homeDesc);\r\n const taxableEstate=Math.max(0,afterExempt-remainingNRB-rnrb);\r\n \/\/ Charity 36% exact statutory test is not fully modelled; use 40% and flag possible indicator.\r\n const estateTax=taxableEstate*CFG.ihtRate,totalTax=estateTax+gt.tax,beneficiaries=Math.max(0,net-charity-totalTax);\r\n const possible36=charity>0 && charity >= Math.max(1,afterExempt+charity-remainingNRB-rnrb)*.10;\r\n return{gross,debts,net,spouse,spouseRequested,charity,relievable,totalReliefAllowance,estateReliefAllowance,aprBprRelief,totalNRB,g,gt,remainingNRB,rnrbMax,taperReduction,rnrb,taxableEstate,estateTax,totalTax,beneficiaries,possible36,ltr,ltrInfo,includeOver,spouseLTR,spouseElection};\r\n}\r\nfunction validate(){\r\n const e=[],date=q(\"#lfiht-date\").value;\r\n if(!date||date<\"2026-04-06\"||date>\"2027-04-05\")e.push(\"Choose a date between 6 April 2026 and 5 April 2027.\");\r\n if(q(\"#lfiht-married\").value===\"no\"&&n(\"#x-spouse\")>0)e.push(\"Spouse\/civil-partner exemption cannot be applied when the person was not married or in a civil partnership.\");\r\n const assetTotal=[\"#a-home\",\"#a-property\",\"#a-land\",\"#a-cash\",\"#a-invest\",\"#a-personal\",\"#a-life\",\"#a-business\",\"#a-agri\",\"#a-trust\",\"#a-overseas\",\"#a-other\"].reduce((s,id)=>s+n(id),0);\r\n if(assetTotal<=0)e.push(\"Enter at least one estate asset value.\");\r\n return e\r\n}\r\nfunction showErrors(es){const b=q(\".lfiht-errors\");b.classList.toggle(\"show\",es.length>0);b.innerHTML=es.length?\"<strong>Please correct:<\/strong><ul>\"+es.map(x=>`<li>${x}<\/li>`).join(\"\")+\"<\/ul>\":\"\";if(es.length)b.scrollIntoView({behavior:\"smooth\",block:\"center\"})}\r\nfunction render(r){\r\n q(\".o-iht\").textContent=money(r.totalTax);q(\".o-iht-note\").textContent=r.possible36?\"A charitable 36% rate may be relevant, but the statutory 10% baseline\/component test is not fully automated here and requires professional verification.\":\"Standard 40% death-estate rate used; failed lifetime gifts are estimated separately with taper where applicable.\";\r\n q(\".o-gross\").textContent=money(r.gross);q(\".o-net\").textContent=money(r.net);q(\".o-taxable\").textContent=money(r.taxableEstate);q(\".o-benef\").textContent=money(r.beneficiaries);q(\".o-nrb\").textContent=money(r.totalNRB);q(\".o-rnrb\").textContent=money(r.rnrb);q(\".o-relief\").textContent=money(r.aprBprRelief);q(\".o-rate\").textContent=(r.gross?((r.totalTax\/r.gross)*100):0).toFixed(1)+\"%\";\r\n q(\".b-gross\").textContent=money(r.gross);q(\".b-debts\").textContent=\"\u2212\"+money(r.debts);q(\".b-net\").textContent=money(r.net);q(\".b-spouse\").textContent=\"\u2212\"+money(r.spouse);q(\".b-charity\").textContent=\"\u2212\"+money(r.charity);q(\".b-relief\").textContent=\"\u2212\"+money(r.aprBprRelief);q(\".b-gift-nrb\").textContent=money(r.gt.nrbUsed);q(\".b-nrb-remain\").textContent=money(r.remainingNRB);q(\".b-rnrb\").textContent=money(r.rnrb);q(\".b-rnrb-taper\").textContent=money(r.taperReduction);q(\".b-taxable\").textContent=money(r.taxableEstate);q(\".b-estate-tax\").textContent=money(r.estateTax);q(\".b-gift-tax\").textContent=money(r.gt.tax);q(\".b-total-tax\").textContent=money(r.totalTax);\r\n q(\".gift-rows\").innerHTML=r.gt.rows.length?r.gt.rows.map(x=>`<tr><td>${x.label}<\/td><td>${money(x.value)}<\/td><td>${money(x.tax)}<\/td><\/tr>`).join(\"\"):`<tr><td colspan=\"3\">No lifetime gifts entered.<\/td><\/tr>`;\r\n q(\".payment-deadline\").textContent=\"Ordinary IHT payment deadline: \"+monthEndSixthMonth(q(\"#lfiht-date\").value)+\". Interest may apply after the due date, and some IHT is usually paid before probate\/confirmation.\";\r\n const alerts=[];\r\n if(r.net>2000000)alerts.push(\"The estate exceeds \u00a32 million, so the residence nil-rate band is tapered by \u00a31 for every \u00a32 above the threshold.\");\r\n if(q(\"#x-desc\").value!==\"yes\"&&n(\"#a-home\")>0)alerts.push(\"The calculator has not applied RNRB because the qualifying home is not confirmed as passing to direct descendants.\");\r\n if(q(\"#lfiht-married\").value===\"no\"&&n(\"#x-spouse\")===0)alerts.push(\"Unmarried\/cohabiting partners do not receive the spouse or civil-partner exemption merely because they live together.\");\r\n if(r.g.length>0)alerts.push(\"Lifetime gifts have been ordered by date. Exemptions selected by the user are estimates; normal expenditure out of income, trusts and gift-with-reservation cases require evidence or specialist review.\");\r\n if(r.g.some(x=>x.ex===\"income\"))alerts.push(\"At least one gift is marked as normal expenditure out of income. HMRC normally expects evidence that it formed part of normal expenditure, came from income and left sufficient income to maintain the donor's usual standard of living.\");\r\n if(r.spouseRequested>r.spouse)alerts.push(\"The spouse\/civil-partner exemption has been restricted because the deceased is estimated to be long-term UK resident while the surviving spouse is not, and no valid long-term-residence election was selected. The calculator limited exemption to the available nil-rate band after earlier relevant spouse transfers.\");\r\n if(n(\"#g-reserved\")>0)alerts.push(\"A gift with reservation has been added back into the estate. Reservation-of-benefit cases can require detailed legal and tax analysis.\");\r\n if(n(\"#r-business\")>n(\"#a-business\"))alerts.push(\"The business value marked as eligible for APR\/BPR is higher than the business interests entered in the estate. The calculator has automatically capped relief at the business-interest value to avoid double relief.\");\r\n if(n(\"#r-agri\")>n(\"#a-agri\"))alerts.push(\"The agricultural value marked as eligible for APR\/BPR is higher than the agricultural property entered in the estate. The calculator has automatically capped relief at the agricultural-property value to avoid double relief.\");\r\n if(r.relievable>0)alerts.push(\"APR\/BPR has been estimated from values you marked as qualifying. Eligibility, agricultural value, business activity, ownership periods and prior gifts must be checked professionally.\");\r\n if(q(\"#r-complex\").value===\"yes\"||(r.includeOver&&r.ltr!==\"yes\"))alerts.push(\"Cross-border residence, overseas trusts or other complex estate interests require specialist review under the post-6 April-2025 long-term residence rules.\");\r\n alerts.push(\"Long-term residence result: \"+r.ltrInfo.reason+\".\");\r\n if(r.possible36)alerts.push(\"The charitable legacy may be large enough for the 36% rate to be relevant, but HMRC's statutory baseline\/component test must be checked; this calculator has not substituted a simple gross-estate 10% test.\");\r\n if(n(\"#r-pension-estate\")>0)alerts.push(\"Only pension value stated as legally payable to the estate has been included. The broader pension-IHT reform generally applies to deaths from 6 April 2027, not 2026\/27.\");\r\n if(n(\"#x-home-desc\")>n(\"#a-home\")&&q(\"#x-desc\").value===\"yes\")alerts.push(\"The qualifying home value passing to direct descendants exceeded the main residence value entered, so RNRB has been capped at the main residence value.\");\r\n q(\".lfiht-alerts\").innerHTML=alerts.map(a=>`<div class=\"lfiht-alert\">${a}<\/div>`).join(\"\");\r\n q(\".lfiht-summary\").textContent=(q(\"#lfiht-purpose\").value===\"planning\"?\"Planning estimate\":\"Death estimate\")+\" \u2022 date used \"+new Date(q(\"#lfiht-date\").value+\"T12:00:00\").toLocaleDateString(\"en-GB\",{day:\"numeric\",month:\"long\",year:\"numeric\"});\r\n const denom=Math.max(1,r.gross),set=(sel,v)=>q(sel).style.width=Math.max(0,v)\/denom*100+\"%\";set(\".lfiht-netbar\",r.beneficiaries);set(\".lfiht-taxbar\",r.totalTax);set(\".lfiht-exemptbar\",r.spouse+r.charity);set(\".lfiht-reliefbar\",r.aprBprRelief);\r\n const sh=q(\".lfiht-results-shell\");sh.classList.add(\"open\");sh.setAttribute(\"aria-hidden\",\"false\");q(\"[data-action=calculate]\").setAttribute(\"aria-expanded\",\"true\");q(\"[data-action=calculate]\").textContent=\"Recalculate Inheritance Tax\";q(\".lfiht-status\").textContent=\"Calculation complete. 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Tax year: 2026\/27Estate-planning [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":8987,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-12276","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/legendfusions.com\/uk\/wp-json\/wp\/v2\/pages\/12276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legendfusions.com\/uk\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/legendfusions.com\/uk\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/legendfusions.com\/uk\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/legendfusions.com\/uk\/wp-json\/wp\/v2\/comments?post=12276"}],"version-history":[{"count":8,"href":"https:\/\/legendfusions.com\/uk\/wp-json\/wp\/v2\/pages\/12276\/revisions"}],"predecessor-version":[{"id":14311,"href":"https:\/\/legendfusions.com\/uk\/wp-json\/wp\/v2\/pages\/12276\/revisions\/14311"}],"up":[{"embeddable":true,"href":"https:\/\/legendfusions.com\/uk\/wp-json\/wp\/v2\/pages\/8987"}],"wp:attachment":[{"href":"https:\/\/legendfusions.com\/uk\/wp-json\/wp\/v2\/media?parent=12276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}