{"id":359,"date":"2011-08-23T18:19:09","date_gmt":"2011-08-23T17:19:09","guid":{"rendered":"http:\/\/jsrcharteredaccountants.com\/?page_id=359"},"modified":"2017-03-10T14:33:24","modified_gmt":"2017-03-10T14:33:24","slug":"inheritance-tax","status":"publish","type":"page","link":"https:\/\/jsrcharteredaccountants.com\/tax-rates-allowances\/inheritance-tax","title":{"rendered":"Inheritance Tax"},"content":{"rendered":"

Inheritance Tax<\/span><\/h1>\n

 <\/p>\n\n\n\n\n\n
Death Rate<\/strong><\/span>%<\/strong><\/span><\/td>\nLifetime Rate<\/strong><\/span>%<\/strong><\/span><\/td>\nChargeable transfers <\/strong><\/span>2017-18 <\/strong><\/span>\u00a3’000<\/strong><\/span><\/td>\n<\/tr>\n
Nil<\/span><\/td>\nNil<\/span><\/td>\n0-325*<\/span><\/td>\n<\/tr>\n
40<\/span><\/td>\n20<\/span><\/td>\nover 325*<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*Potentially increased for surviving spouses or civil partners who die on or after 9 October 2007.<\/p>\n

<\/h2>\n

Reliefs<\/h2>\n

Annual Exemption \u00a33,000<\/p>\n

Small Gifts \u00a3250<\/p>\n

Marriage<\/strong><\/p>\n

Parent – \u00a35,000<\/p>\n

Grandparemt – \u00a32,500<\/p>\n

Bride\/ Groom – \u00a32,500<\/p>\n

Other – \u00a31,000<\/p>\n

<\/h2>\n

Reduced Charge on gifts<\/h2>\n\n\n\n\n
Years before death<\/span><\/td>\n0-3\u00a0<\/span><\/td>\n3-4\u00a0<\/span><\/td>\n4-5\u00a0<\/span><\/td>\n5-6\u00a0<\/span><\/td>\n6-7\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0% of death charge<\/span><\/td>\n\u00a0100<\/span><\/td>\n80\u00a0<\/span><\/td>\n60\u00a0<\/span><\/td>\n40\u00a0<\/span><\/td>\n20\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Inheritance Tax   Death Rate% Lifetime Rate% Chargeable transfers 2017-18 \u00a3’000 Nil Nil 0-325* 40 20 over 325* *Potentially increased for surviving spouses or civil partners who die on or after 9 October 2007. Reliefs Annual Exemption \u00a33,000 Small Gifts \u00a3250 Marriage Parent – \u00a35,000 Grandparemt – \u00a32,500 Bride\/ Groom – \u00a32,500 Other – \u00a31,000 … <\/p>\n

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