Personal tax – guidance

Inheritance Tax guaranteed annuity calculator

The calculator will help you work out an estimated market value of guaranteed annuity payments when valuing assets of the deceased’s estate.



You must use Adobe Reader version 9.0 or later to complete the calculator - download latest version for free. Save the calculator to your device, then open it using Adobe Reader.

This calculator should only be used in straightforward circumstances.

You should attach a completed copy of this calculation to the IHT400.