Transferable NRB/IHT 402 Calculator

Transferable NRB Calc.xlsx

Please fill all required fields




Date of Death of Surviving Spouse (09/10/2007+)

Details of First Spouses Estate:


Total Value Of ALL Assets

Total Value of ALL Debts

Date of Death	17/03/1986	-

Value of Assets Qualifying For 100% Business Property Relief
Value of Assets Qualifying For 50% Business Property Relief
(see below)

Value of Assets Left To Spouse

Value of Assets Left To Charity



Value of Gifts (PETs) Between			-

Date of Gift: Ensure this is after

Amount of Gift

Value of Gifts To a Discretionary Trust From


Transferable Nil Rate Band Calculation				£

NRB at date of previous Spouses death

NRB Used on previous Spouses death

Available

NRB at date of surviving Spouse


Transferable Nil Rate Band Available

IHT Position On Previous Spouses Death


Tax on Lifetime Gift				£

Net Value of Gift on

Nil Rate Band at Date of Death

Less CLT's in 7 years prior to Gift


Available NRB

Less Transferable NRB

Total Available NRB

Taxable Value of Gift

IHT at 40%

Taper Relief

Inheritance tax on Lifetime Gift

Net Estate Value

Qualifying for BPR




Exempt bequest to Spouse

Exempt bequest to Charity

Chargeable estate

Nil Rate Band:
NRB at death -

Less used
NRB Available:




IHT at 40%

Cookie Control