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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Step 4 - grossing up: the grossing calculator

On your computer you have access to a calculator which can be used to calculate the grossed up value of the chargeable estate where

However, the calculator cannot be used if

  • there are reliefs against tax (IHTM26129) (such as QSR (IHTM22041), or
  • a ‘Benham’ (IHTM26171) type grossing calculation is required

The calculator is accessed by double clicking the appropriate icon. This will bring up the calculator, which is identical to the one available to taxpayers on our website. It consists of three pages containing instructions and the calculator itself. Follow the instructions to complete the relevant boxes on the second page of the form and the computer will calculate the grossed up values for you.

But you will need to remember that the grossing calculator only calculates step 4 of the 5 step process for calculating the chargeable estate. You must still consider all of other steps (IHTM26071) in the correct order as well as using the grossing calculator.