Inheritance tax thresholds and reliefs for 2026/27

The nil-rate band remains at £325,000 per individual, frozen until April 2028. Married couples and civil partners can transfer any unused allowance.

The Residence Nil-Rate Band adds up to £175,000 when a main residence is passed to direct descendants, tapering above a £2m estate.

Business Relief, Agricultural Relief and the 36% reduced rate for 10%+ charitable gifts are routinely missed by DIY executors. Our AI flags every relief automatically.