{"id":5604,"date":"2025-12-07T06:20:39","date_gmt":"2025-12-07T06:20:39","guid":{"rendered":"https:\/\/www.pinnaclewealth.co.uk\/2026-development\/?p=5604"},"modified":"2026-04-16T09:40:16","modified_gmt":"2026-04-16T09:40:16","slug":"the-changing-landscape-of-inheritance-tax-what-you-need-to-know","status":"publish","type":"post","link":"https:\/\/www.pinnaclewealth.co.uk\/2026-development\/?p=5604","title":{"rendered":"The changing landscape of Inheritance Tax: What you need to know"},"content":{"rendered":"<p>[December 2025] Recent changes to Inheritance Tax (IHT) rules mean that many more families could face significant tax bills before assets can be passed on.<\/p>\n<p>From April 2027, most unspent pension pots will be included in your estate for IHT purposes, a major change from current rules. Combined with frozen tax thresholds and reforms to Business Relief, these developments make estate planning more important than ever.<\/p>\n<p>The levels and bases of taxation and reliefs from taxation can change at any time. The value of any tax relief depends on individual circumstances.<\/p>\n<p>SJP Approved 02\/12\/2025<\/p>\n<style>#sp-ea-5277 .spcollapsing { height: 0; overflow: hidden; transition-property: height;transition-duration: 300ms;}#sp-ea-5277.sp-easy-accordion>.sp-ea-single {margin-bottom: 10px; border: 1px solid #e2e2e2; }#sp-ea-5277.sp-easy-accordion>.sp-ea-single>.ea-header a {color: #444444;}#sp-ea-5277.sp-easy-accordion>.sp-ea-single>.sp-collapse>.ea-body {background: #fff; color: #444;}#sp-ea-5277.sp-easy-accordion>.sp-ea-single {background: #eeeeee;}#sp-ea-5277.sp-easy-accordion>.sp-ea-single>.ea-header a .ea-expand-icon { float: left; color: #444;font-size: 16px;}<\/style><div id=\"sp_easy_accordion-1761106179\"><div id=\"sp-ea-5277\" class=\"sp-ea-one sp-easy-accordion\" data-ea-active=\"ea-click\" data-ea-mode=\"vertical\" data-preloader=\"\" data-scroll-active-item=\"\" data-offset-to-scroll=\"0\"><div class=\"ea-card ea-expand sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-52770\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse52770\" aria-controls=\"collapse52770\" href=\"#\" aria-expanded=\"true\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-minus\"><\/i> What is Inheritance Tax and who pays it?<\/a><\/h3><div class=\"sp-collapse spcollapse collapsed show\" id=\"collapse52770\" data-parent=\"#sp-ea-5277\" role=\"region\" aria-labelledby=\"ea-header-52770\"> <div class=\"ea-body\"><p style=\"text-align: left\">Inheritance Tax is charged at 40% on the value of your estate above the \u00a3325,000 nil-rate band, or \u00a3500,000 if your estate includes a family home passed to direct descendants,\u00a0 however any non exempt gifts made in the seven years prior to death also have to be included in this.<\/p><p style=\"text-align: left\">For couples, this can provide a combined threshold of \u00a31 million. However, estates valued above \u00a32 million begin to lose the Residence Nil Rate Band (RNRB), increasing the potential tax liability.<\/p><\/div><\/div><\/div><div class=\"ea-card sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-52771\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse52771\" aria-controls=\"collapse52771\" href=\"#\" aria-expanded=\"false\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-plus\"><\/i> Why is IHT becoming a bigger issue now?<\/a><\/h3><div class=\"sp-collapse spcollapse \" id=\"collapse52771\" data-parent=\"#sp-ea-5277\" role=\"region\" aria-labelledby=\"ea-header-52771\"> <div class=\"ea-body\"><p style=\"text-align: left\">\u2022 Pension Reform from April 2027: Most unspent pensions will be taxed as part of your estate \u2014 currently they are excluded.<\/p><p style=\"text-align: left\">\u2022 Frozen Thresholds: Nil-rate bands remain frozen until 2031, meaning more estates will exceed the limits.<\/p><p style=\"text-align: left\">\u2022 Business Relief Reform (April 2026): Individuals and trusts will only receive 100% relief on the first \u00a31 million of qualifying business and agricultural assets. Above this, relief drops to 50%, resulting in a 20% IHT charge.<\/p><p style=\"text-align: left\">\u2022 Unlisted Shares: Assets such as AIM shares will only qualify for 50% relief, regardless of value.<\/p><\/div><\/div><\/div><div class=\"ea-card sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-52772\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse52772\" aria-controls=\"collapse52772\" href=\"#\" aria-expanded=\"false\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-plus\"><\/i> Who is most likely to be affected?<\/a><\/h3><div class=\"sp-collapse spcollapse \" id=\"collapse52772\" data-parent=\"#sp-ea-5277\" role=\"region\" aria-labelledby=\"ea-header-52772\"> <div class=\"ea-body\"><p style=\"text-align: left\">You may be impacted if your estate includes:<\/p><p style=\"text-align: left\">\u2022 Individuals or couples with a total estate of \u00a3500,000 for a single person or \u00a31 million for a couple, and those with estates over \u00a32 million where the Residence Nil Rate Band begins to taper, may be affected. An estate can include property, savings, investments and<span class=\"Apple-converted-space\">\u00a0 <\/span>pensions as well as all your possessions.<\/p><p style=\"text-align: left\">\u2022 Substantial pension assets \u2014 could be exposed to both IHT and Income Tax from 2027<\/p><p style=\"text-align: left\">\u2022 Business assets or unlisted shares \u2014 subject to reduced relief from 2026<\/p><\/div><\/div><\/div><div class=\"ea-card sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-52773\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse52773\" aria-controls=\"collapse52773\" href=\"#\" aria-expanded=\"false\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-plus\"><\/i> What can I do to reduce my IHT liability?<\/a><\/h3><div class=\"sp-collapse spcollapse \" id=\"collapse52773\" data-parent=\"#sp-ea-5277\" role=\"region\" aria-labelledby=\"ea-header-52773\"> <div class=\"ea-body\"><p style=\"text-align: left\"><strong>1. Use Your Gifting Allowance<br \/><\/strong>\u2022 Gift up to \u00a33,000 per year tax-free (or \u00a36,000 as a couple)<br \/>\u2022 Carry forward unused allowance for one year<\/p><p style=\"text-align: left\"><strong>2. Make Larger Gifts<br \/><\/strong>\u2022 Gifts above the allowance may be taxed if you die within seven years<\/p><p style=\"text-align: left\"><strong>3. Gift from Surplus Income<br \/><\/strong>\u2022 Regular gifts from income are immediately exempt<br \/>\u2022 Must not affect your standard of living<\/p><p style=\"text-align: left\"><strong>4. Leave a Legacy to Charity<br \/><\/strong>\u2022 Charitable gifts are IHT-exempt<br \/>\u2022 Leave 10% or more of your net estate to charity to reduce IHT rate to 36%<\/p><p style=\"text-align: left\"><strong>5. Use Discretionary Trusts*<br \/><\/strong>\u2022 Trusts can remove assets from your estate after seven years<br \/>\u2022 Trustees manage distribution, offering control and protection<\/p><p style=\"text-align: left\"><strong>6. Take Out a Whole of Life Insurance Policy<br \/><\/strong>\u2022 Policies written in trust can cover your IHT bill<br \/>\u2022 Payouts are outside your estate and available immediately<\/p><p style=\"text-align: left\"><em><strong>Seek Advice<\/strong><strong> \u2013 whilst these are all potential actions to help reduce your IHT liabilities, IHT planning is complex and needs structure. Seeking professional advice will ensure you maximise the opportunities in the most effective way.<\/strong><\/em><\/p><\/div><\/div><\/div><div class=\"ea-card sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-52774\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse52774\" aria-controls=\"collapse52774\" href=\"#\" aria-expanded=\"false\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-plus\"><\/i> How will the 2027 pension changes work?<\/a><\/h3><div class=\"sp-collapse spcollapse \" id=\"collapse52774\" data-parent=\"#sp-ea-5277\" role=\"region\" aria-labelledby=\"ea-header-52774\"> <div class=\"ea-body\"><p style=\"text-align: left\">Currently, most pension funds are outside the estate for IHT. From April 2027, this benefit is will end, meaning:<br \/>\u2022 Most pension funds could face IHT on death<br \/>\u2022 Beneficiaries may also pay Income Tax when drawing funds<\/p><p style=\"text-align: left\">Planning ahead may involve:<br \/>\u2022 Reviewing beneficiary nominations and \u201cexpression of wishes\u201d<br \/>\u2022 Modelling different scenarios of your retirement plans.<br \/>\u2022 Considering gifting or protection solutions while flexibility remains<\/p><\/div><\/div><\/div><div class=\"ea-card sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-52775\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse52775\" aria-controls=\"collapse52775\" href=\"#\" aria-expanded=\"false\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-plus\"><\/i> What's changing for business or farm owners?<\/a><\/h3><div class=\"sp-collapse spcollapse \" id=\"collapse52775\" data-parent=\"#sp-ea-5277\" role=\"region\" aria-labelledby=\"ea-header-52775\"> <div class=\"ea-body\"><p style=\"text-align: left\">From April 2026, Business Relief (BR) and Agricultural Property Relief (APR) will be reformed:<br \/>\u2022 \u00a31 million allowance per individual at 100% relief<br \/>\u2022 Value above this will attract only 50% relief<\/p><p style=\"text-align: left\">Early review of ownership structures, valuations, and succession plans is essential to avoid future tax shocks.<\/p><\/div><\/div><\/div><div class=\"ea-card sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-52776\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse52776\" aria-controls=\"collapse52776\" href=\"#\" aria-expanded=\"false\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-plus\"><\/i> Should trusts* be considered?<\/a><\/h3><div class=\"sp-collapse spcollapse \" id=\"collapse52776\" data-parent=\"#sp-ea-5277\" role=\"region\" aria-labelledby=\"ea-header-52776\"> <div class=\"ea-body\"><p style=\"text-align: left\">Yes. When used correctly, trusts remain one of the most effective tools to control and protect family wealth. They offer a balance between:<br \/>\u2022 Access<br \/>\u2022 Control<br \/>\u2022 Protection<br \/>\u2022 IHT efficiency<\/p><p style=\"text-align: left\">Each trust type has its own tax and reporting requirements, so qualified advice is essential.<\/p><\/div><\/div><\/div><div class=\"ea-card sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-52777\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse52777\" aria-controls=\"collapse52777\" href=\"#\" aria-expanded=\"false\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-plus\"><\/i> What if I don't want to give assets away?<\/a><\/h3><div class=\"sp-collapse spcollapse \" id=\"collapse52777\" data-parent=\"#sp-ea-5277\" role=\"region\" aria-labelledby=\"ea-header-52777\"> <div class=\"ea-body\"><p style=\"text-align: left\">Many families prefer to retain control of capital. In this case, a whole-of-life insurance policy in trust* can:<br \/>\u2022 Create liquidity to pay future IHT<br \/>\u2022 Avoid reducing your estate during your lifetime<br \/>\u2022 Be funded using surplus income, keeping it outside the estate<\/p><\/div><\/div><\/div><div class=\"ea-card sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-52778\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse52778\" aria-controls=\"collapse52778\" href=\"#\" aria-expanded=\"false\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-plus\"><\/i> Do I need to move abroad to reduce IHT?<\/a><\/h3><div class=\"sp-collapse spcollapse \" id=\"collapse52778\" data-parent=\"#sp-ea-5277\" role=\"region\" aria-labelledby=\"ea-header-52778\"> <div class=\"ea-body\"><p style=\"text-align: left\">Not at all. While residency can affect your tax position, there are many UK-based strategies to reduce or eliminate IHT exposure, including:<\/p><p style=\"text-align: left\">\u2022 Gifting<br \/>\u2022 Trust structures*<br \/>\u2022 Retirement planning<br \/>\u2022 Protection-based solutions<\/p><\/div><\/div><\/div><div class=\"ea-card sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-52779\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse52779\" aria-controls=\"collapse52779\" href=\"#\" aria-expanded=\"false\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-plus\"><\/i> What should I do before 2026 - 2027?<\/a><\/h3><div class=\"sp-collapse spcollapse \" id=\"collapse52779\" data-parent=\"#sp-ea-5277\" role=\"region\" aria-labelledby=\"ea-header-52779\"> <div class=\"ea-body\"><p style=\"text-align: left\">Over the next 12\u201318 months, consider:<br \/>\u2022 Reviewing your Will, trusts*, and pension nominations<br \/>\u2022 Obtaining an up-to-date valuation of your estate<br \/>\u2022 Using gifting allowances strategically<br \/>\u2022 Assessing business and agricultural relief eligibility<br \/>\u2022 Exploring protection options for residual IHT exposure<\/p><p style=\"text-align: left\">Starting early allows you to take advantage of today\u2019s rules and allowances.<\/p><p class=\"p1\">Will writing involves the referral to a service that is separate and distinct to those offered by St. James's Place. Wills are not regulated by the Financial Conduct Authority.<\/p><\/div><\/div><\/div><\/div><\/div>\n<p>Trusts are not regulated by the Financial Conduct Authority<\/p>\n<p><strong>Inheritance tax planning is complex and best handled by professionals.<br \/>\nAt Pinnacle Wealth Management, we help clients model their estate position through our Pinnacle Life Plan, identify risk areas and create joined-up plans to protect family wealth across generations.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>[December 2025] Recent changes to Inheritance Tax (IHT) rules mean that many more families could face significant tax bills before assets can be passed on. From April 2027, most unspent pension pots will be included in your estate for IHT purposes, a major change from current rules. Combined with frozen tax thresholds and reforms to [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":5281,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,30],"tags":[],"class_list":["post-5604","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","category-hero"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The changing landscape of Inheritance Tax: What you need to know - Pinnacle Wealth<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The changing landscape of Inheritance Tax: What you need to know - Pinnacle Wealth\" \/>\n<meta property=\"og:description\" content=\"[December 2025] Recent changes to Inheritance Tax (IHT) rules mean that many more families could face significant tax bills before assets can be passed on. From April 2027, most unspent pension pots will be included in your estate for IHT purposes, a major change from current rules. Combined with frozen tax thresholds and reforms to [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.pinnaclewealth.co.uk\/2026-development\/?p=5604\" \/>\n<meta property=\"og:site_name\" content=\"Pinnacle Wealth\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-07T06:20:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-16T09:40:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.pinnaclewealth.co.uk\/2026-development\/wp-content\/uploads\/2025\/10\/Untitled-design-11.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"550\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sharon Calderini\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sharon Calderini\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.pinnaclewealth.co.uk\\\/2026-development\\\/?p=5604#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.pinnaclewealth.co.uk\\\/2026-development\\\/?p=5604\"},\"author\":{\"name\":\"Sharon Calderini\",\"@id\":\"https:\\\/\\\/www.pinnaclewealth.co.uk\\\/2026-development\\\/#\\\/schema\\\/person\\\/93c72e79c193f9c4fd6b2a36d22bca3a\"},\"headline\":\"The changing landscape of Inheritance Tax: What you need to know\",\"datePublished\":\"2025-12-07T06:20:39+00:00\",\"dateModified\":\"2026-04-16T09:40:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.pinnaclewealth.co.uk\\\/2026-development\\\/?p=5604\"},\"wordCount\":153,\"publisher\":{\"@id\":\"https:\\\/\\\/www.pinnaclewealth.co.uk\\\/2026-development\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.pinnaclewealth.co.uk\\\/2026-development\\\/?p=5604#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.pinnaclewealth.co.uk\\\/2026-development\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/Untitled-design-11.jpg\",\"articleSection\":[\"Business\",\"Hero\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.pinnaclewealth.co.uk\\\/2026-development\\\/?p=5604\",\"url\":\"https:\\\/\\\/www.pinnaclewealth.co.uk\\\/2026-development\\\/?p=5604\",\"name\":\"The changing landscape of Inheritance Tax: What you need to know - 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From April 2027, most unspent pension pots will be included in your estate for IHT purposes, a major change from current rules. 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