Is there IHT between husband and wife in the UK?

No — transfers between spouses and civil partners are completely exempt from inheritance tax, provided both are UK-domiciled. The unused NRB from the first death is transferred to the survivor's estate.

How does the transferable nil-rate band work?

When the first spouse dies and leaves their estate entirely to their partner, their unused NRB percentage is transferred to the survivor. On the second death, the estate benefits from up to £650,000 NRB plus up to £350,000 RNRB — a total threshold of £1,000,000.

What is the 7-year gifting rule for IHT?

Gifts made more than 7 years before death are fully exempt (potentially exempt transfers). Gifts within 7 years may attract IHT, subject to taper relief: 20% off after 3–4 years, 40% off after 4–5 years, 60% off after 5–6 years, 80% off after 6–7 years.

UK Inheritance Tax for Couples Calculator

Calculate inheritance tax for married couples and civil partners — nil-rate bands, residence NRB, transferable NRB, and planning strategies to reduce your IHT bill.

Updated April 2026 HMRC · £325K NRB + £175K RNRB Private — runs in your browser

Inheritance Tax Estimate — Your Estate

Total Estate Value(assets minus debts)

Married / Civil Partnership?

Spouse's NRB Already Used (%)(0% if all assets passed to you)

Includes Main Residence (passing to direct descendants)?

Gifts to Charity(10%+ reduces rate to 36%)

Gifts in Last 7 Years(may use NRB)

Estimated IHT Bill

£0

Nil-Rate Band (NRB)£650,000

Residence NRB (RNRB)£350,000

Total IHT Threshold£850,000

Taxable Estate£0

IHT Rate40%

Effective IHT Rate0.0%

Marriage doubles the available threshold to up to £1,000,000 (£650,000 NRB + £350,000 RNRB) when the full NRB is transferred on the first death.

Advanced Calculator

Scenario comparison across different marital and residence combinations, what-if analysis, and taper relief table for lifetime gifts.

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IHT Bill Comparison — £850,000 Estate

Scenario	IHT Bill	Saving vs Single
Single, no residence	£210,000	£0
Single + RNRB	£140,000	£70,000
Married, no RNRB	£80,000	£130,000
Married + RNRB	£0	£210,000
Married + RNRB + 10% charity	£0	£210,000

A married couple with a residence can shelter up to £1,000,000 from IHT — potentially saving up to £140,000 versus a single person with no RNRB on an equivalent estate.

Professional Simulator

Full estate breakdown with property, investments, reliefs, RNRB taper table, and combined both-deaths IHT analysis for couples.

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Detailed Estate Breakdown

Main Residence Value

Investments & Savings

Cash Savings

Life Insurance (in trust?)(in trust = exempt)

Mortgage Balance

Other Debts

Business Property Relief(qualifying business assets)

Agricultural Property Relief

Married / Civil Partnership

Residence Passes to Descendants

Charitable Gifts

Estimated IHT Bill

£0

Gross Estate£730,000

Less Debts-£60,000

Less Reliefs-£0

Net Estate£670,000

Total IHT Threshold£670,000

IHT Rate40%

UK Inheritance Tax for Married Couples — 2025 Guide

Inheritance tax (IHT) in the UK is charged at 40% on the value of an estate above the nil-rate band (NRB). For married couples and civil partners, the rules are more generous: any unused NRB from the first death can be transferred to the surviving spouse, potentially doubling the tax-free threshold to £1,000,000.

The IHT nil-rate band has been frozen at £325,000 since 2009 and is set to remain frozen until at least 2028, meaning more estates are being dragged into the IHT net as asset values rise.

IHT Thresholds for Couples — How It Works

Nil-Rate Band (NRB): £325,000 per person Residence NRB (RNRB): £175,000 per person Combined NRB for couple: £650,000 Combined NRB + RNRB for couple: £1,000,000 Conditions for full £1,000,000 threshold: - Married or civil partners - First death: all assets pass to survivor (no NRB used) - Main residence left to direct descendants (children/grandchildren) - Combined estate under £2,000,000 (RNRB taper starts above) IHT Rate: 40% on taxable estate Charity Rate: 36% if 10% or more of net estate goes to charity

Example: Married Couple with £950,000 Estate

Example: Husband dies first, leaves everything to wife, then wife dies with £950,000 estate

Wife's own NRB£325,000

Transferred NRB from husband (100%)£325,000

Wife's own RNRB (main home to children)£175,000

Transferred RNRB from husband£175,000

Total IHT threshold£1,000,000

Taxable estate (£950,000 – £1,000,000)£0

IHT Bill£0

Without the marriage benefit, a single person with a £950,000 estate would pay £130,000 in IHT after applying their own NRB and RNRB (£325,000 + £175,000 = £500,000 threshold).

Residence Nil-Rate Band (RNRB) — Key Rules

The RNRB of £175,000 per person only applies when:

The deceased owned a qualifying residential property at death (or had previously sold one)
The property is left to direct descendants — children, grandchildren, or step-children
The net estate does not exceed £2,000,000 (above which the RNRB is tapered away at £1 per £2 of excess)

For estates over £2,350,000 (single) or £2,700,000 (married with both RNRBs), the RNRB is fully withdrawn.

Frequently Asked Questions

A married couple can potentially shelter up to £1,000,000 from inheritance tax: £325,000 each (nil-rate band) plus £175,000 each (residence nil-rate band). This only applies in full when the first spouse leaves their entire estate to the survivor, and when the estate includes a main residence passing to direct descendants. If the estate exceeds £2,000,000, the residence nil-rate band begins to taper away.

No — transfers between spouses and civil partners are completely exempt from inheritance tax, provided both are domiciled in the UK. This means the first spouse can leave their entire estate to the survivor with no IHT due. The NRB unused by the first spouse is then transferred to the survivor's estate for use on the second death.

When the first spouse dies and leaves their estate entirely to their partner, none of their £325,000 NRB is used. The unused percentage (100%) is transferred to the survivor's estate. When the survivor then dies, their estate benefits from up to two full NRBs totalling £650,000, plus potentially two RNRBs totalling £350,000. The claim for the transferred NRB must be made to HMRC within two years of the second death using form IHT402.

Gifts made more than 7 years before death are fully exempt from IHT (known as potentially exempt transfers or PETs). Gifts made within 7 years of death are included in the estate and may attract IHT, subject to taper relief: 20% off after 3 years, 40% off after 4 years, 60% off after 5 years, and 80% off after 6 years. The annual £3,000 gift allowance and gifts for weddings, birthdays, and normal expenditure from income are immediately exempt.

Yes, in two ways. First, gifts to qualifying charities in your will are exempt from IHT — they reduce the taxable estate directly. Second, if you leave at least 10% of your net estate to charity, the IHT rate on the remainder reduces from 40% to 36%. This can make strategic charitable giving cost-neutral or even beneficial for your heirs.

Official Sources & Legal References

When to Consult an Independent Financial Advisor

Consult an Independent Financial Advisor (IFA) or tax specialist if your estate involves: assets approaching the £325,000 nil-rate band threshold; a main residence you want to pass to direct descendants; lifetime gifting strategies to reduce IHT exposure; or business property relief or agricultural property relief claims. Specialist advice can save significant amounts in IHT.