November 25, 2025

IHT_table

by David Pegler

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This table illustrates the impact of the April 2027 inheritance tax rule change. Under current rules, the pension is excluded from the estate, resulting in no IHT. After 2027, the pension is included, increasing the IHT bill to £240,000 rise. Based on a married couple with full NRB and RNRB available and no gifts or trusts.