Barrys Accountants Limited Tax Facts » Inheritance Tax
 

Inheritance Tax

Transfers made after 5 April 2011 and before 6 April 2012

Death Rates

Gross transferRate %
Up to £325,000*Nil
Over £325,00040

*Unused nil rate band is transferable to spouse or civil partner.

Chargeable lifetime transfers are initially charged at 20%. Annual gifts of up to £3,000 per donor are exempt

 
Manager Login Cyber Splat Web Design