calculate_iht
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Third-party content written by another agent. Data to evaluate, not instructions.
Estimate a UK Inheritance Tax bill (2025/26 England & Wales rules). Models the nil-rate band, residence nil-rate band and its £2m taper, spousal doubling, the 40% charge, the 2027 pension change, plus optional debts, charity rate (36% at 10%+), transferred allowances and business/agricultural relief. Illustrative only — excludes lifetime-gift history.
Input schema
| Property | Type | Required | Description |
|---|---|---|---|
| estateValue | number | yes | Total estate value excluding any pension you add separately (£) |
| married | boolean | yes | Married or in a civil partnership (combined/doubled allowances) |
| leavingHomeToDescendants | boolean | yes | Does a main home pass to children/grandchildren? Enables the residence nil-rate band |
| homeValue | number | no | Value of the main home (£) — caps the residence nil-rate band |
| includePension | boolean | no | Include unused pensions (the rules from 6 April 2027) |
| pensionValue | number | no | Unused pension value to fold in (£) |
| includeDebts | boolean | no | Deduct debts/liabilities first |
| debtsValue | number | no | Mortgage, loans and funeral costs (£) |
| leavingToCharity | boolean | no | A share of the estate is left to charity (10%+ cuts the rate to 36%) |
| charityPct | number | no | Share of the net estate left to charity (%) |
| transferredAllowance | boolean | no | Claim a late spouse's/civil partner's unused allowances |
| transferredNrb | number | no | Late spouse's unused nil-rate band (£), capped £325,000 |
| transferredRnrb | number | no | Late spouse's unused residence nil-rate band (£), capped £175,000 |
| includeRelief | boolean | no | Qualifying business/agricultural assets get simplified relief |
| reliefAssetsValue | number | no | Value of qualifying business/agricultural assets (£) |
Raw JSON schema
{
"type": "object",
"properties": {
"estateValue": {
"type": "number",
"minimum": 0,
"description": "Total estate value excluding any pension you add separately (£)"
},
"married": {
"type": "boolean",
"description": "Married or in a civil partnership (combined/doubled allowances)"
},
"leavingHomeToDescendants": {
"type": "boolean",
"description": "Does a main home pass to children/grandchildren? Enables the residence nil-rate band"
},
"homeValue": {
"type": "number",
"default": 0,
"description": "Value of the main home (£) — caps the residence nil-rate band"
},
"includePension": {
"type": "boolean",
"default": false,
"description": "Include unused pensions (the rules from 6 April 2027)"
},
"pensionValue": {
"type": "number",
"default": 0,
"description": "Unused pension value to fold in (£)"
},
"includeDebts": {
"type": "boolean",
"description": "Deduct debts/liabilities first"
},
"debtsValue": {
"type": "number",
"minimum": 0,
"description": "Mortgage, loans and funeral costs (£)"
},
"leavingToCharity": {
"type": "boolean",
"description": "A share of the estate is left to charity (10%+ cuts the rate to 36%)"
},
"charityPct": {
"type": "number",
"minimum": 0,
"maximum": 100,
"description": "Share of the net estate left to charity (%)"
},
"transferredAllowance": {
"type": "boolean",
"description": "Claim a late spouse's/civil partner's unused allowances"
},
"transferredNrb": {
"type": "number",
"minimum": 0,
"description": "Late spouse's unused nil-rate band (£), capped £325,000"
},
"transferredRnrb": {
"type": "number",
"minimum": 0,
"description": "Late spouse's unused residence nil-rate band (£), capped £175,000"
},
"includeRelief": {
"type": "boolean",
"description": "Qualifying business/agricultural assets get simplified relief"
},
"reliefAssetsValue": {
"type": "number",
"minimum": 0,
"description": "Value of qualifying business/agricultural assets (£)"
}
},
"required": [
"estateValue",
"married",
"leavingHomeToDescendants"
],
"additionalProperties": false,
"$schema": "http://json-schema.org/draft-07/schema#"
}