Personal tax – guidance

Inheritance Tax grossing up calculators

Calculators that help you work out an estate value when legacies in a will are free of tax and other assets are tax exempt.

Documents

Grossing up 40%

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Grossing up 36%

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Detail

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These 2 calculators gross up legacies at different rates.

Use the:

  • first calculator for legacies at the standard rate of Inheritance Tax of 40%

  • second calculator for legacies where the estate is paying the reduced rate of Inheritance Tax at 36% because at least 10% of the estate has been left to charity