# Probate and Inheritance Tax Calculator (England & Wales)

> Free, client-side web tool for executors and families dealing with an estate in England and Wales. It estimates Inheritance Tax (nil rate band, residence nil rate band with taper, transfers from a late spouse or civil partner, spouse and charity exemptions, the 36% charity rate, gifts in the last 7 years with taper relief), says whether form IHT400 is likely or the estate is probably an excepted estate, whether probate is likely to be needed, and the probate application fee, with plain-English next steps. Estimate only, not legal or tax advice. Not affiliated with HMRC or HMCTS.

Key facts (from GOV.UK, last checked 6 October 2026):

- Inheritance Tax is 40% of the estate above the threshold; 36% if at least 10% of the "baseline amount" (chargeable estate minus available nil rate band, plus the charity gift; the residence nil rate band is ignored) goes to charity.
- Nil rate band £325,000 and residence nil rate band £175,000, both fixed until 5 April 2031. The residence nil rate band applies only when a home (or share) the person lived in goes to direct descendants, is limited to the home's value after mortgage, and tapers by £1 for every £2 the net estate exceeds £2 million.
- A late spouse's or civil partner's unused percentage of each band transfers, up to 100% of each: maximum £650,000 + £350,000 = £1 million.
- Gifts in the 7 years before death use the nil rate band first (oldest first). Tax on gifts above it: 40% (<3 years), 32% (3–4), 24% (4–5), 16% (5–6), 8% (6–7). Annual exemption £3,000; small gifts £250.
- Excepted estate (no IHT400; values go on the probate application): gross estate plus gifts no more than £325,000; or no more than £650,000 with a transferred nil rate band; or under £3 million with the rest going to a spouse, civil partner or charity. IHT400 is needed within 12 months if tax is due, gifts exceed £250,000, the estate is over £3 million, foreign assets exceed £100,000, and other cases. The residence nil rate band does not count towards these limits.
- Probate application fee £526 if the estate exceeds £5,000 (from 13 July 2026; previously £300); £0 at or below £5,000. Extra copies £2 each with the application, £16 later. The £5,000 is a fee threshold, not a rule about whether probate is needed.
- Inheritance Tax is due by the end of the sixth month after death; late payment interest 7.75% (from 9 January 2026).
- For deaths on or after 6 April 2027, most unused pension funds and death benefits count towards the estate (Finance Act 2026); death-in-service benefits are excluded.
- For deaths on or after 6 April 2026, 100% Business and Agricultural Relief is limited to £2.5 million combined (50% above). Not modelled by this tool.
- Example: £563,000 net estate, home to children, £20,000 gift within 3 years: £83,000 taxable, £33,200 Inheritance Tax, IHT400 + IHT435 + IHT403, probate fee £526.

## Pages

- [Calculator (HTML)](https://dexmlabs.app/tools/probate-iht-calculator/): interactive calculator, figures table, worked example and FAQ
- [Calculator page (Markdown)](https://dexmlabs.app/tools/probate-iht-calculator/index.md): the same explainer, figures and FAQ as clean markdown

## Official sources

- [GOV.UK: how Inheritance Tax works](https://www.gov.uk/inheritance-tax)
- [GOV.UK: Inheritance Tax thresholds and interest rates](https://www.gov.uk/government/publications/rates-and-allowances-inheritance-tax-thresholds-and-interest-rates/inheritance-tax-thresholds-and-interest-rates)
- [GOV.UK: Inheritance Tax thresholds fixed to 2030 to 2031](https://www.gov.uk/government/publications/inheritance-tax-thresholds/inheritance-tax-thresholds)
- [GOV.UK: work out and apply the residence nil rate band](https://www.gov.uk/guidance/inheritance-tax-residence-nil-rate-band)
- [GOV.UK: check if an estate qualifies for the residence nil rate band](https://www.gov.uk/guidance/check-if-you-can-get-an-additional-inheritance-tax-threshold)
- [GOV.UK: transferring unused residence nil rate band](https://www.gov.uk/guidance/inheritance-tax-transfer-of-threshold)
- [GOV.UK: transferring unused basic threshold](https://www.gov.uk/guidance/transferring-unused-basic-threshold-for-inheritance-tax)
- [GOV.UK: rules on giving gifts](https://www.gov.uk/inheritance-tax/gifts)
- [HMRC Inheritance Tax Manual IHTM45009: baseline amount](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm45009)
- [HMRC IHTM45010: charity worked example](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm45010)
- [GOV.UK: value an estate and report it](https://www.gov.uk/valuing-estate-of-someone-who-died)
- [GOV.UK: check if you need to send full details](https://www.gov.uk/valuing-estate-of-someone-who-died/check-type-of-estate)
- [HMRC IHTM06012: low value excepted estates](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06012)
- [HMRC IHTM06013: exempt excepted estates](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06013)
- [HMRC IHTM06024: excepted estates with a transferred nil rate band](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06024)
- [GOV.UK: applying for probate](https://www.gov.uk/applying-for-probate)
- [GOV.UK: probate fees](https://www.gov.uk/applying-for-probate/fees)
- [GOV.UK: court and tribunal fees from July 2026](https://www.gov.uk/government/news/court-and-tribunal-fees-updates-from-july-2026)
- [GOV.UK: pay your Inheritance Tax bill](https://www.gov.uk/paying-inheritance-tax)
- [GOV.UK: unused pension funds and death benefits](https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits)
- [GOV.UK: technical note, Inheritance Tax on pensions](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note/technical-note-inheritance-tax-on-pensions)
- [GOV.UK: Agricultural Relief for Inheritance Tax](https://www.gov.uk/guidance/agricultural-relief-on-inheritance-tax)
- [GOV.UK: Business Relief for Inheritance Tax](https://www.gov.uk/business-relief-inheritance-tax)

## Optional

- [UK CIS & trade money tools](https://dexmlabs.app/tools/): all free tools from the same maker
- [Executor & Probate Tracker (England & Wales)](https://arthurverse67.gumroad.com/l/sutaw): a paid (£19.99) Excel and Google Sheets executor template from the same maker