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Probate and Inheritance Tax calculator (England & Wales)

For executors and families dealing with an estate. Get a rough Inheritance Tax figure, see whether you are likely to need form IHT400 or probate, what the probate fee is, and what to do next. Free, no sign-up, and nothing leaves your browser.

Quick answer: Inheritance Tax is 40% of the estate above £325,000, or above as much as £500,000 when a home goes to children or grandchildren (up to £1 million for a widow or widower using their late spouse's unused allowances). Probate costs £526 if the estate is worth more than £5,000. For example, a £563,000 estate after debts, with the home left to the children and a £20,000 gift two years before death, has £83,000 taxable and about £33,200 Inheritance Tax to pay, and needs an IHT400. Source: GOV.UK.

1 · About the person who died

Their situation when they died
The £325,000 and £175,000 allowances are fixed until 5 April 2031. Pension rules change for deaths from 6 April 2027.

2 · What they owned (their share, on the date of death)

Market value. If owned jointly with a spouse, use half; with others, their share.
The amount still owed on their share.
Holiday home, buy-to-let, land (their share). Not counted for the residence allowance.
Ask each bank for the balance on the date of death, including interest.
Value on the date of death.
Car, contents, jewellery, money owed to them, life insurance paid to the estate (not policies in trust).
Only counted for deaths on or after 6 April 2027 (Finance Act 2026). Death-in-service lump sums are not counted.
Their share of joint accounts or other joint assets already included above that go straight to the surviving owner.

3 · Debts and funeral

Credit cards, loans, bills and tax owed at death (not the mortgage above).
Funeral director, reasonable wake, headstone.

4 · Who inherits

Direct descendants, including step, adopted and fostered children. Not nephews, nieces or siblings. 0% if the home goes to a spouse or others.
Gifts to UK charities and community amateur sports clubs are exempt. 10% or more of the 'baseline amount' can cut the rate to 36%.

5 · Gifts in the 7 years before death optional

Enter each gift's value after exempt amounts: £3,000 a tax year (plus last year's if unused), gifts up to £250, wedding gifts, regular gifts from income, and anything to a spouse or charity. Gifts more than 7 years before death do not count.

Your estimate

Estimated Inheritance Tax£0.00
Gross estate (everything they owned)£0.00
Mortgage, debts and funeral−£0.00
Net estate£0.00
Chargeable estate£0.00
Residence nil rate band−£0.00
Nil rate band left after gifts−£0.00
Taxable estate£0.00
Inheritance Tax on the estate at 40%£0.00
Total estimated Inheritance Tax£0.00

Your next steps

    Sources: GOV.UK: what to do after someone dies · GOV.UK: value an estate and report it · GOV.UK: pay your Inheritance Tax bill · GOV.UK: applying for probate

    How Inheritance Tax on an estate is worked out

    1. Add up everything the person owned on the day they died, including their share of joint property and accounts: the gross estate.
    2. Take off the mortgage, other debts and funeral costs: the net estate.
    3. Take off anything left to a spouse, civil partner or charity (exempt): the chargeable estate.
    4. Nil rate band: £325,000, plus any unused share from a late spouse or civil partner, minus gifts made in the 7 years before death.
    5. Residence nil rate band: up to £175,000 (plus any unused share from a late spouse) if a home goes to direct descendants, limited to the home's value and reduced by £1 for every £2 the net estate is over £2 million.
    6. Tax what is left at 40%, or 36% if enough goes to charity. If the gifts alone are over the nil rate band, the excess is taxed with taper relief.
    Figures used
    Rate, allowance or limitFigure
    Nil rate band (fixed until 5 April 2031)£325,000
    Residence nil rate band (fixed until 5 April 2031)£175,000
    Residence nil rate band taper: £1 lost for every £2 over£2,000,000
    Most with a late spouse's unused allowances: nil rate band / residence£650,000 / £350,000
    Inheritance Tax rate / with 10%+ of the baseline amount to charity40% / 36%
    Tax on gifts above the nil rate band: <3 / 3–4 / 4–5 / 5–6 / 6–7 years before death40 / 32 / 24 / 16 / 8%
    Gift exemptions: annual / small gifts per person£3,000 / £250
    Excepted estate limits: low value / with transferred band / spouse or charity£325,000 / £650,000 / £3m
    Excepted estate: gifts in 7 years / foreign assets no more than£250,000 / £100,000
    Probate application fee if the estate is over £5,000 (from 13 July 2026)£526
    Extra copies of the grant: with the application / later£2 / £16
    Pay tax by / send IHT400 withinend of 6th month / 12 months
    HMRC late payment interest (from 9 January 2026)7.75%
    Unused pension pots counted for deaths from6 April 2027
    100% Business and Agricultural Relief allowance (not modelled), deaths from 6 April 2026£2.5m

    Sources: GOV.UK: report the value of the estate to HMRC · GOV.UK: Inheritance Tax thresholds and interest rates · GOV.UK: Inheritance Tax thresholds fixed to 2030 to 2031 · GOV.UK: work out and apply the residence nil rate band · GOV.UK: transferring unused basic threshold · GOV.UK: rules on giving gifts · HMRC Inheritance Tax Manual IHTM45009: baseline amount · GOV.UK: check if you need to send full details · HMRC IHTM06012: low value excepted estates · HMRC IHTM06024: excepted estates with a transferred nil rate band · GOV.UK: probate fees · GOV.UK: court and tribunal fees from July 2026 · GOV.UK: pay your Inheritance Tax bill · GOV.UK: unused pension funds and death benefits · GOV.UK: Agricultural Relief for Inheritance Tax

    Worked example: a divorced mother in England, 2026

    She leaves her £375,000 home (no mortgage), £120,000 of savings, £60,000 of investments and £15,000 of car and contents to her two children. Two years before she died she gave her son £20,000 more than her annual exemptions. Debts were £2,500 and the funeral cost £4,500.

    Worked Inheritance Tax example
    Gross estate (£375,000 + £120,000 + £60,000 + £15,000)£570,000
    Debts and funeral−£7,000
    Net and chargeable estate£563,000
    Residence nil rate band (home to her children)−£175,000
    Nil rate band £325,000 minus the £20,000 gift−£305,000
    Taxable estate£83,000
    Inheritance Tax at 40%£33,200
    Probate application fee (estate over £5,000)£526

    Because tax is due, the executors send an IHT400 with schedules IHT435 (residence nil rate band) and IHT403 (gifts), pay the tax by the end of the sixth month after her death, wait for HMRC's code, then apply for probate. If she had left £25,800 to charity (10% of £563,000 − £305,000), the taxable estate would be £57,200 at 36%, so £20,592 tax. That saves £12,608 in tax, but her children would get £13,192 less overall.

    Sources: GOV.UK: how Inheritance Tax works · GOV.UK: work out and apply the residence nil rate band · GOV.UK: rules on giving gifts · HMRC Inheritance Tax Manual IHTM45009: baseline amount · GOV.UK: check if you need to send full details · GOV.UK: probate fees

    Probate and Inheritance Tax FAQs

    How much is Inheritance Tax, and when does it have to be paid?

    Inheritance Tax is 40% of the part of an estate above the tax-free threshold. Everyone has a £325,000 nil rate band, plus up to £175,000 residence nil rate band if their home goes to children or grandchildren. Both are fixed until 5 April 2031. The rate drops to 36% if at least 10% of the estate's 'baseline amount' is left to charity. The estate must pay by the end of the sixth month after the death (by 31 July for a death in January), or HMRC charges interest, currently 7.75% a year (since 9 January 2026). Tax on a house or land can be paid in 10 yearly instalments.

    Source: GOV.UK: how Inheritance Tax works · GOV.UK: Inheritance Tax thresholds fixed to 2030 to 2031 · GOV.UK: pay your Inheritance Tax bill · GOV.UK: Inheritance Tax thresholds and interest rates

    What is the residence nil rate band, and who counts as a direct descendant?

    It is an extra allowance of up to £175,000 when the person's home, or a share of it, goes to their direct descendants: children, grandchildren and other lineal descendants and their spouses or civil partners, including step-children, adopted and fostered children. Nephews, nieces and siblings do not count. The person must have lived in the property at some point (a buy-to-let they never lived in does not qualify), and the allowance is limited to the value of the home after any mortgage. It is reduced by £1 for every £2 the estate is worth over £2 million, and it cannot be set against lifetime gifts. Extra 'downsizing' rules can help if the home was sold or downsized on or after 8 July 2015; this calculator does not model them.

    Source: GOV.UK: work out and apply the residence nil rate band · GOV.UK: check if an estate qualifies for the residence nil rate band

    Can I use my late husband's, wife's or civil partner's unused allowances?

    Yes. The percentage of their nil rate band and residence nil rate band that was not used when they died is added to the survivor's own allowances at today's values, up to 100% of each. So a widow or widower can have up to £650,000 of nil rate band and £350,000 of residence nil rate band: £1 million in total if a home goes to children or grandchildren. GOV.UK's example: if the first spouse left £130,000 to their children, 40% of their £325,000 was used and 60% transfers. For an excepted estate you claim the unused nil rate band on the probate application. Otherwise claim it with form IHT402 (and IHT436 for the residence nil rate band) alongside the IHT400, within 2 years of the second death.

    Source: GOV.UK: transferring unused basic threshold · GOV.UK: transferring unused residence nil rate band

    Do gifts made before death count, and what is taper relief?

    Gifts made in the 7 years before death count towards the estate after taking off exempt amounts: the £3,000 annual exemption (plus any unused amount from the previous tax year), small gifts of up to £250 per person, wedding gifts (£5,000 to a child, £2,500 to a grandchild, £1,000 to anyone else), regular gifts out of income, and gifts to a spouse, civil partner or charity. Gifts use up the £325,000 nil rate band first, oldest first, which leaves less for the estate. If they add up to more than £325,000, the part above it is taxed at 40% for gifts made less than 3 years before death, then 32%, 24%, 16% and 8% for gifts made 3 to 4, 4 to 5, 5 to 6 and 6 to 7 years before. That is taper relief. It reduces the tax, not the value of the gift, and the person who received the gift normally pays it.

    Source: GOV.UK: rules on giving gifts

    How does leaving money to charity reduce the rate to 36%?

    If at least 10% of the estate's 'baseline amount' goes to charity, the taxable estate is charged at 36% instead of 40%. The baseline amount is the estate after debts and exemptions, minus the nil rate band still available (the residence nil rate band is ignored), with the charity gift added back. In HMRC's example a £750,000 estate leaving £50,000 to charity has a £425,000 baseline; £50,000 is more than 10% of that, so the tax is £135,000 instead of £150,000. For a simple estate the gift needed is 10% of (the estate after debts and any spouse exemption, minus the nil rate band left after gifts), and the calculator shows that figure. Estates with jointly owned property or trusts are split into separate 'components', which is more complicated.

    Source: GOV.UK: how Inheritance Tax works · HMRC Inheritance Tax Manual IHTM45009: baseline amount · HMRC IHTM45010: charity worked example

    Do I need to fill in form IHT400, or is it an excepted estate?

    Most estates are 'excepted estates': you do not send HMRC an Inheritance Tax form, you just give the values in the probate application. An estate is usually excepted if, with gifts from the last 7 years added, it is worth £325,000 or less; or £650,000 or less when unused nil rate band is transferred from a late spouse or civil partner; or under £3 million with everything above the threshold going to a spouse, civil partner or charity. You must send full details on form IHT400 within 12 months if any tax is due, or if the person gave away more than £250,000 in the 7 years before death, left more than £3 million, had foreign assets over £100,000 or an interest in a trust, among other reasons. The residence nil rate band does not count towards the excepted estate limits, so a £450,000 estate that owes no tax only because the home goes to the children still needs an IHT400 and an IHT435.

    Source: GOV.UK: check if you need to send full details · HMRC IHTM06012: low value excepted estates · HMRC IHTM06013: exempt excepted estates

    Do I need probate?

    It depends on what the person owned and how. Each bank, building society and investment firm sets its own limit for releasing money without a grant of probate, so ask them. You may not need probate if the person only had savings, or if everything was owned jointly (joint accounts, or property owned as 'joint tenants') and passes automatically to the surviving owner. You will usually need it to sell or transfer a house or land in their sole name, or a share owned as 'tenants in common'. There is no £5,000 legal limit for needing probate: £5,000 is only the threshold for paying the fee. Scotland and Northern Ireland have their own rules.

    Source: GOV.UK: applying for probate

    How much does probate cost?

    The court fee is £526 if the estate is worth more than £5,000, and nothing if it is £5,000 or less. It rose from £300 on 13 July 2026. Extra official copies of the grant cost £2 each if you order them with the application, or £16 each later. Help with Fees can reduce or cover the fee if you are on a low income or certain benefits. You usually get the grant within 12 weeks of applying. Solicitors' or probate practitioners' charges, if you use one, are on top.

    Source: GOV.UK: probate fees · GOV.UK: court and tribunal fees from July 2026 · GOV.UK: applying for probate

    Are pensions included in the estate?

    For deaths before 6 April 2027, unused pension pots and pension death benefits are usually outside the estate for Inheritance Tax, but ask the provider, as GOV.UK suggests. For deaths on or after 6 April 2027, Finance Act 2026 brings most unused pension funds and death benefits into the estate. Death-in-service benefits from a registered pension scheme stay outside, and pension money going to a spouse or civil partner is still exempt. The personal representatives report and pay any tax, and can ask the scheme to hold back 50% of taxable benefits for up to 15 months. Some reporting regulations were still being finalised when this page was checked. Choose the date of death in the calculator to include or leave out pensions.

    Source: GOV.UK: unused pension funds and death benefits · GOV.UK: technical note, Inheritance Tax on pensions · GOV.UK: value an estate and report it

    What about a business, a farm or shares in a family company?

    This calculator does not model Business Relief or Agricultural Relief. For deaths on or after 6 April 2026, 100% relief applies to the first £2.5 million of qualifying business and agricultural property combined, with 50% relief above that, and unused allowance can pass to a surviving spouse or civil partner. Shares on markets such as AIM get 50% relief. Reliefs interact with exemptions in complicated ways, so get professional advice if the estate includes a business, farmland or unlisted shares.

    Source: GOV.UK: Agricultural Relief for Inheritance Tax · GOV.UK: Business Relief for Inheritance Tax

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