Inheritance & Estate
IHT nil-rate bands, Business and Agricultural Property Relief from April 2026, pension IHT from April 2027, and estate planning strategies.
How to Complete the IHT400 Inheritance Tax Account (2026 Guide)
When you need an IHT400 vs an excepted estate, the key schedules, the deadlines, and how to pay Inheritance Tax before probate via the Direct Payment Scheme.
AIM Shares and IHT: Business Relief for UK Inheritance Tax Planning
How AIM-listed shares qualifying for Business Property Relief (BPR) can reduce UK IHT — the 2-year holding period, BPR qualification criteria, the April 2026 £2.5M combined cap, and how AIM IHT portfolios fit into broader estate planning.
Non-Dom Regime Abolished: The 4-Year FIG Regime, TRF, and Who Is Affected from April 2025
The UK non-dom remittance basis ended on 6 April 2025. What replaces it: the 4-year FIG regime for new arrivals, the Temporary Repatriation Facility at 12%, IHT switching to residence-based rules, and transition planning for former remittance-basis users.
Pension IHT from 6 April 2027 — What to Do With Your 12-Month Runway
From 6 April 2027, unused DC pensions count toward your estate for Inheritance Tax. Four persona-based strategies for the 12-month planning window: drawdown, gifting, annuitisation, and estate structuring.
BPR & APR £2.5M Cap from 6 April 2026 — What Business and Farm Owners Need to Know
Finance Act 2026 caps combined Business Property Relief and Agricultural Property Relief at £2.5M per person (100% relief), with 50% relief above producing an effective 20% IHT rate. AIM shares are capped at 50% relief. What changes, who is affected, and what to do before April 2026.
Inheritance Tax and the Nil Rate Band Explained
How the £325,000 nil-rate band, the £175,000 residence nil-rate band, transferable allowances, and the taper for estates over £2 million work in 2025-26.
UK Inheritance Tax 2025-26 & 2026-27 — £325k NRB + £175k RNRB (HMRC)
HMRC Inheritance Tax for 2025-26 and 2026-27: £325,000 nil-rate band, £175,000 residence nil-rate band, 7-year gift taper relief, 36% charity rate, and spouse transfers.