Ihtlock

Will unused pension push your Inheritance Tax bill up from 6 April 2027 — and will it tip the £2m residence nil-rate band taper? Worked pounds for both rules, gifts and transferable bands.

Optional PETs (gifts within 7 years). Amount and years ago — leave blank if none.

Samples

£1m estate + £500k pension — children inherit homeRNRB taper tip — £1.7m + £500k pensionPET gift 4.5 years ago + death estateSpouse exemption + transferable bands + charity 10%