United Kingdom version
How it works
Calculate an Irish CAT group-threshold scenario without charging tax again on earlier benefits. US estate tax and UK inheritance tax are distinct systems; their inputs must be computed separately.
This is the United Kingdom planning view, with monetary inputs and outputs in GBP. A currency label does not establish that a tax rate, construction price, coverage rule or legal limit has been verified locally. The inputs and limitations below describe the actual scope.
Input query strings and outputs
Use an input name in this page’s URL as ?name=value, and join additional inputs with &. Portable shared links may instead use the compact ?ac= state parameter.
Input query strings
6-
?benefit=Current taxable estate/benefit before group thresholdMoney · Required · Default: 100,000
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?previous=Earlier taxable benefits aggregated in the same group (Ireland)Money · Required · Default: 0
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?group=Irish CAT groupChoice · Required · Default: A · Accepted values: A, B, C
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?threshold=US/UK verified exemption/thresholdMoney · Required · Default: 0
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?rate=US/UK verified effective rate on excessPercentage · Required · Default: 0
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?rulesConfirmed=Taxable value, group/threshold and applicable reliefs verifiedTrue or false · Optional · Default: false
Outputs
2-
taxableCurrent benefit above remaining thresholdCurrency · Currency: GBP
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taxModeled tax attributable to current benefitCurrency · Primary output · Currency: GBP
Formula
Ireland: [max(0, prior + current − threshold) − max(0, prior − threshold)] × CAT rate. Manual US/UK scenario: max(0, amount − entered threshold) × entered rate.
Calculations retain numeric precision internally. Displayed values are rounded for readability. Quantities that must be purchased as whole units are rounded up only where the formula explicitly requires it.
Read the inputs before calculating
- Current taxable estate/benefit before group threshold: Enter the quantity described by the label.
- Earlier taxable benefits aggregated in the same group (Ireland): Enter the quantity described by the label.
- Irish CAT group: Enter the quantity described by the label.
- US/UK verified exemption/threshold: Enter the quantity described by the label.
- US/UK verified effective rate on excess: Enter the quantity described by the label.
- Taxable value, group/threshold and applicable reliefs verified: Enter the quantity described by the label. Leave this unconfirmed until you have actually checked the required condition.
Reproducible worked example
The following is a fictional arithmetic example, not a local quote, a verified claimant or a market forecast. Its values are included so the formula can be checked. The form does not automatically confirm any verification checkbox.
Taxable value, group/threshold and applicable reliefs verified: assumed confirmed solely for this fictional demonstration
| Input | Example value |
|---|---|
| Current taxable estate/benefit before group threshold | 100,000 |
| Earlier taxable benefits aggregated in the same group (Ireland) | 0 |
| Irish CAT group | A |
| US/UK verified exemption/threshold | 0 |
| US/UK verified effective rate on excess | 0 |
| Taxable value, group/threshold and applicable reliefs verified | true |
| Output | Calculated result |
|---|---|
| Current benefit above remaining threshold | GBP 100,000 |
| Modeled tax attributable to current benefit | GBP 0 |
Interpreting a changed assumption
Start with one complete scenario and change only one input when diagnosing a difference. Recheck units, the period of every rate, whether an amount is recurring or one-off, and whether a cost is already included elsewhere. A larger calculated benefit is not evidence that an assumption is more likely to occur.
Limitations
- Planning calculation, not a tax return, benefit decision, credit approval or legal opinion. No eligibility is inferred from a numeric result.
- Only the stated tax year and expressly supported rule components are included. Entered amounts require independent verification.
- This is an entered-effective-rate scenario, not a full estate-tax marginal schedule. Do not treat it as a filing calculation.
Frequently asked questions
What does this Inheritance and Gift Tax Planner result represent?
Calculate an Irish CAT group-threshold scenario without charging tax again on earlier benefits. US estate tax and UK inheritance tax are distinct systems; their inputs must be computed separately. It applies the displayed formula to your inputs; it does not infer omitted facts.
Are the starting amounts verified United Kingdom prices or legal rules?
No. Numeric defaults are illustrative unless an input or dated reference explicitly identifies a researched component. Currency is GBP; local quotes, eligibility and unsupported rules must be entered and verified separately.
What must I check before relying on the result?
Planning calculation, not a tax return, benefit decision, credit approval or legal opinion. No eligibility is inferred from a numeric result. Only the stated tax year and expressly supported rule components are included. Entered amounts require independent verification.
Can I compare or share different assumptions?
Change one assumption at a time and use the browser-local project or share controls. A shared URL contains the encoded input values; do not include information you do not wish to disclose.
Sources and reference scope
- UK income authority — retrieved 2026-09-24. Use only the expressly supported schedule components; this link does not validate unrelated taxes.
These references support only their stated scope. They are not evidence that every local rule or price needed by the master expansion has been loaded.