# IHT 2027 Calculator

> Inheritance tax calculator UK including the pension change: from 6 April 2027 unused pension funds join your estate. Today's rules vs 2027, gov.uk sourced.

## Key facts

- A single homeowner with £550,000 of ordinary assets and a £300,000 pension pays £20,000 IHT under today's rules, and £140,000 for deaths from 6 April 2027.
- A couple sitting exactly at today's £1 million second-death threshold pays nothing now; add a £500,000 unused pension and the bill from April 2027 is £200,000.
- Larger estates are hit twice: a £2.3 million pension-inclusive estate loses £150,000 of residence nil rate band to the £2m taper as well as paying 40% on the pension itself.

## Key pages

- [Inheritance tax calculator UK: what the 2027 pension change costs](https://iht2027calculator.co.uk/): the main tool, answer above the fold.
- [Pensions and inheritance tax from April 2027: what changes](https://iht2027calculator.co.uk/pension-inheritance-tax-2027/): Deaths from 6 April 2027 bring unused pension funds and death benefits into the estate for IHT. What counts, who pays, and the double tax after 75, up to 67% combined.
- [Residence nil rate band: the £175,000 home allowance and its £2m taper](https://iht2027calculator.co.uk/residence-nil-rate-band/): RNRB: up to £175,000 per person (£350,000 for couples) when a home goes to direct descendants, tapering £1 per £2 over £2m; pensions get estates there sooner from 2027.
- [Inheritance tax when the second parent dies: the £1 million question](https://iht2027calculator.co.uk/inheritance-tax-when-second-parent-dies/): On the second death a couple's estate can shelter up to £1 million: £650,000 of transferred nil rate bands plus £350,000 of residence bands. What the 2027 change does.
- [IHT before vs after the April 2027 pension change](https://iht2027calculator.co.uk/#data): original data table, updated 2026-08-15.
- [Full site content as markdown](https://iht2027calculator.co.uk/llms-full.txt)

## Data

- IHT before vs after the April 2027 pension change. Methodology: IHT = 40% × max(0, estate − £325,000 NRB − RNRB), with NRB and the £175,000 RNRB doubled for couples (second death, full transfer), RNRB capped at the home's value and tapered £1 per £2 over £2m. "Now" excludes the pension; "from Apr 2027" includes it, with the taper tested against the pension-inclusive estate.
- Last updated: 2026-08-15. Every figure cites its source inline.
- Source: gov.uk. Inheritance Tax (rates, thresholds, reliefs): https://www.gov.uk/inheritance-tax
- Source: gov.uk. IHT on pensions: liability, reporting and payment: https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment
- Source: gov.uk. Residence nil rate band eligibility: https://www.gov.uk/inheritance-tax/passing-on-home
- Source: gov.uk. Transferring the unused threshold: https://www.gov.uk/guidance/transferring-unused-basic-threshold-for-inheritance-tax
- Source: gov.uk. Inheritance Tax: thresholds (fixed to 2030 to 2031): https://www.gov.uk/government/publications/inheritance-tax-thresholds
- Source: legislation.gov.uk. Finance Act 2026 s.66, pension interests: https://www.legislation.gov.uk/ukpga/2026/11/section/66

## Citation

Cite as: "IHT before vs after the April 2027 pension change", IHT 2027 Calculator, https://iht2027calculator.co.uk/ (updated 2026-08-15).

## About

- IHT 2027 Calculator is an information site. It is not affiliated with HMRC or any government body, and nothing here is tax, financial, legal or estate-planning advice. The April 2027 rules described are enacted in the Finance Act 2026 but do not commence until 6 April 2027, and HMRC guidance on them is still developing, confirm your position with a regulated adviser before acting.
- Operated by iht2027calculator.co.uk. Contact: enquiries@iht2027calculator.co.uk