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Inheritance tax

  • Inheritance tax - Normal expenditure out of income - Quick reference guide

    This guide will provide you with the information you require to advise your clients on the normal expenditure out of income Inheritance Tax (IHT) exemption. This is a useful exemption which can avoid having to wait for seven years for a gift to fall outside of the estate for IHT purposes.

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  • The order of gifting and 14-year rule: quick reference guide

    This quick reference guide provides information on how the order in which donors make Potentially Exempt Transfers and Chargeable Lifetime Transfers can affect the amount of inheritance tax (IHT) payable on their death.

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  • Quick reference guide 1 – Main provisions (overview)

    Part 1 of this guide will provide you with the information you require to advise your clients on the Residence Nil Rate Band (RNRB). This additional nil rate band can provide extra protection for families looking to pass the family home to future generations. Part 2 covers the downsizing provisions available where property which once qualified for the RNRB has been sold or given away.

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  • Quick reference guide 2 – Downsizing provisions

    This guide will provide you with the information you require to advise your clients on the Residence Nil Rate Band (RNRB) downsizing provisions. These provisions look to protect the availability of the additional nil rate band where someone has sold their home, given it away or downsized to a less valuable home. More details on the RNRB can be found within part 1 of this quick reference guide.

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