In order to build a picture of your estimated IHT liability, we have asked you to provide your age and marital/civil partnership status. Please note that you are able to complete this calculator as an individual, or as a couple combining your various assets, investments and liabilities.
Domicile is a general legal concept which in basic terms is taken to mean the country where you permanently belong but actually determining domicile status can be complex. This tool is intended for UK domiciled individuals only, get in touch if you are non-UK domiciled or have been resident in the UK for 15 of the past 20 tax years and would be considered deemed UK domiciled.
Direct descendants are: A child, grandchild or other lineal descendant; A husband, wife or civil partner of a lineal descendant (including their widow, widower or surviving civil partner). This also includes: A child who is, or was at any time, their step-child, their adopted child, a child fostered at any time by them, a child where they're appointed as a guardian or special guardian when the child is under 18.