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Inheritance tax - can someone help with these examples?

1 reply

Phlora · 11/02/2022 16:43

If anyone is able to help with a basic example of made up numbers it would really help my understanding. I'm so much better with examples rather than just rules!

Married couple
Assets jointly owned
Main residence worth approx 500k
Other investments about 1 million

On first death all to go to spouse, then on second death all to children.

  1. Jointly give away 500k eg 6 years before death of 1st, 10 years before death of second person.
  1. As 1 but both die 1 and 2 years after gifting 500k
  1. As one but both live for 7+ years after gifting - I think I know the answer to this one but just want to check my thinking Smile
OP posts:
Pythonesque · 14/02/2022 22:14

I'll give it a go, but bear in mind this is an interested layperson's understanding!

In all scenarios, on first death all goes to spouse = no inheritance tax to pay at that point.

On the second death, because a house is being gifted to children (ie direct descendants), the enhanced threshold of £500 k applies. The whole allowance from the death of the first spouse is also transferred, meaning a inheritance tax-free amount of £1 million.

I'm pretty sure the whole calculation is done at the point of the second death, so scenarios 1 and 3 are essentially the same. The value of the estate at death is approx £1 million, equivalent to the tax-free threshold, thus tax is only payable on the amount that exceeds £1 million. (If there are any charitable gifts in the will, their value can be discounted from the total for IHT purposes also)

Scenario 2, the gift is less than 7 years before death so the value of the estate for IHT is £1.5 million. This leaves approx £500 k taxable,
at 40% means IHT to pay of £200k.

A further variation on scenario 2 is if the second spouse dies between 3 and less than 7 years after the gift. The amount of the gift, £500k, is considered first against the IHT free allowance. That leaves a further £500k allowance against the £1million remaining value of the estate. So IHT is also payable on £500k in this situation, right up until 7 years have passed since the gift at which point no/minimal tax will be payable. That is a point I only came to appreciate recently!

You may read about IHT taper rates. They only come into play if the amount gifted within 7 years or less of death is more than the relevant IHT free allowance, and reduce the tax payable by an increasing proportion over time. I realise that I am not sure if this impacts scenario 1, where possibly £250k may be attributed to spouse 1 and counted against their IHT allowance available to be transferred to spouse 2. I have a feeling this may not be the case but would appreciate an expert expressing an opinion here!

For these calculations it is relevant that the total £1 million + ~£500k is less than £2 million above which the extra allowance goes (don't know if all at once or tapered).

I have also - and this is important! - assumed this is one large gift over and above the various allowances for small gifts per year, regular giving out of surplus income, and larger gifts on marriage.

I hope this helps a little, having noted that no-one else has had a go yet :) My knowledge is based mainly on reading, interest stemming from helping an elderly long-term non-resident, with significant overseas assets, plan their return to the UK.

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