UK England & Wales
draft
IHT thresholds, intestacy rules, IFPA 1975 eligibility, temporal legislation tracking for England & Wales.
- Jurisdiction
- GB-ENG
- Legal Systems
- common law
- Version
- 1.0.0
- INHERIT Compatibility
- >=1.0.0 <2.0.0
- Last Verified
- 2026-03-26
- Responsible Organisation
- Testate Technologies Ltd
Legal Sources
Inheritance Tax Act 1984, Administration of Estates Act 1925, Inheritance (Provision for Family and Dependants) Act 1975
Schema Properties
| Property | Type | Required | Format | Description |
|---|---|---|---|---|
intestacyStatutoryLegacy | temporal-rule | Statutory legacy amount under Administration of Estates Act 1925. As of 2023: £322,000. | ||
nilRateBand | temporal-rule | IHT nil-rate band. Frozen at £325,000 since 2009. | ||
residenceNilRateBand | temporal-rule | RNRB (main residence). Currently £175,000. | ||
transferableNilRateBand | boolean | Whether the unused NRB of a predeceased spouse is available for transfer. | ||
transferableNilRateBandPercentage | number | Percentage of the predeceased spouse's NRB available for transfer. | ||
inheritanceTaxRate | temporal-rule | Main IHT rate. Currently 40%. | ||
cohabitantRights | object | |||
ifpa1975Eligible | object[] | Persons eligible to claim under Inheritance (Provision for Family and Dependants) Act 1975. | ||
legislativeChanges | object[] |
Maintainers
- Testate Technologies— Testate Technologies Ltdlead