Understand the inheritance tax annual gift exemption for 2026/27: the £3,000 rule, small gifts, marriage exemptions and more.
The inheritance tax spouse exemption can leave major gaps. Learn when IHT still applies to married couples in the UK 2026/27 tax year.
Unmarried couples property tax UK: stamp duty, CGT, IHT and income tax rules for 2026/27. Know your rights before buying together.
From April 2027 most unused pension funds will count toward your estate for inheritance tax. This is one of the biggest pension rule changes in a generation.
Gifts from surplus income leave your estate immediately with no seven-year wait. The normal expenditure out of income IHT exemption has no annual cap -- here is how it works.
IHT400 is required when an estate exceeds GBP 325,000 NRB or GBP 500,000 with RNRB. Deadline is 6 months from death. Here is the complete 2026 guide.
Complete guide to UK gift allowances and Inheritance Tax exemptions for 2026/27. Covers the 3,000 pounds annual exemption, wedding gifts, regular gifts from income, and the 7-year rule.
The Residence Nil Rate Band adds up to 175,000 pounds to your IHT-free threshold when leaving your home to direct descendants. Full guide for 2026/27 with taper rules.
Regular gifts out of surplus income can be immediately exempt from Inheritance Tax, with no upper limit and no seven-year wait. Here is how the normal expenditure exemption works.
The April 2026 reform to Agricultural Property Relief (APR) and Business Property Relief (BPR) -- the new £1m combined cap, the 50% relief above it, and estate planning strategies for farmers and business owners.
There is no gift tax in the UK. But gifts can affect your Inheritance Tax liability. You can give away unlimited cash gifts during your lifetime — but if you die within 7 years, some gifts may be included in your estate. Here's the complete guide.
Getting married or entering a civil partnership unlocks several UK tax advantages: Marriage Allowance (up to £252/year), CGT spousal transfers, IHT spouse exemption (unlimited), and pension nominations. Here's what changes when you marry and how to claim every benefit.
