# Inheritance and Gift Tax Planner — United Kingdom

> 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. GBP planning view; stated limitations apply.

Page: https://askcalculators.com/uk/inheritance-tax/
Definition: https://askcalculators.com/uk/inheritance-tax/definition.json
JSON Schema: https://askcalculators.com/uk/inheritance-tax/schema.json
Version: 20.16.0
Maintained by: AskCalculators (software project; not a credentialed reviewer)
Qualified review: pending. Automated checks do not establish professional approval.
Page status: Live
Review status: Pending

## Use
Open the calculator page and enter values. Query-string parameters can restore and bookmark a calculation.
Example: https://askcalculators.com/uk/inheritance-tax/?benefit=100000&previous=0&group=A&threshold=0&rate=0&rulesConfirmed=0

## Inputs
- benefit: Current taxable estate/benefit before group threshold; type=money; required; default=100000; min=0; max=1000000000000
- previous: Earlier taxable benefits aggregated in the same group (Ireland); type=money; required; default=0; min=0; max=1000000000000
- group: Irish CAT group; type=select; required; default=A; values=A|B|C
- threshold: US/UK verified exemption/threshold; type=money; required; default=0; min=0; max=1000000000000
- rate: US/UK verified effective rate on excess; type=percent; required; default=0; min=0; max=100
- rulesConfirmed: Taxable value, group/threshold and applicable reliefs verified; type=checkbox; optional; default=false

## Outputs
- taxable: Current benefit above remaining threshold; format=currency
- tax: Modeled tax attributable to current benefit; format=currency; primary

## Formula
Ireland: [max(0, prior + current − threshold) − max(0, prior − threshold)] × CAT rate. Manual US/UK scenario: max(0, amount − entered threshold) × entered rate.

Inputs are converted to canonical units before evaluating this stated formula.

## Rules
- Empty optional inputs are undefined, not zero.
- Hidden conditional inputs are ignored.
- Do not invent missing required inputs.

Notice: Illustrative defaults are not local quotes or verified legal rules. Dated reference components and user-entered assumptions are explicitly distinguished. Professional review is pending.