Inheritance Tax & Estate Planning

Inheritance tax is charged at 40% on the value of your estate above the nil rate band of £325,000, plus a residence nil rate band of up to £175,000 when passing your main home to children or grandchildren, giving a married couple a combined threshold of up to £1 million. These thresholds are frozen until at least April 2030, and from April 2027 most unused pension funds will also count as part of your estate, a change that brings many more families into scope. We help you plan ahead using gifts, trusts, wills and pension strategy so more of what you have built reaches the people you intend.

Last reviewed: July 2026