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Transfers made after 5 April 2012 and before 6 April 2013 Death Rates | Gross transfer | Rate % | | Up to £325,000* | Nil | | Over £325,000 | 40** |
*Unused nil rate band is transferable to spouse or civil partner. **36% where 10% or more of the net estate is left to charity Chargeable lifetime transfers are initially charged at 20%. Annual gifts of up to £3,000 per donor are exempt |