Following the autumn statement 2022, HMRC have issued details of the inheritance tax nil-rate band and residence nil-rate band thresholds from 6 April 2026 to 5 April 2028:
“This measure fixes the IHT thresholds at their current levels for tax years 2026 to 2027 and 2027 to 2028. This measure will fix the:
- NRB at £325,000
- RNRB at £175,000
- RNRB taper, starting at £2 million”
Related content from Claritax Books
Inheritance Tax by Michael Budden offers in-depth guidance on IHT matters involving both lifetime transfers and the death estate.
