Understand the Nil Rate Band

With the average house price in Purley being over £600,000, it is very common for residents to have an inheritance tax (IHT) liability on their death. But can anything be done to mitigate this?

As with all financial planning, it is important to know your potential tax liability so you can decide what to do.

To find out what your IHT liability might be, the first thing is to work out your Nil Rate Band threshold. Anything above the Nil Rate Band is taxed at 40%.

Everyone who dies this year has an individual Nil Rate Band threshold of £325,000.

As you may know, the Government has also introduced an additional Main Residence Nil Rate Band, which amounts to £125,000 for the year 2018/19. This applies where the deceased had an interest in a property that has been their residence at some point, and is part of the estate they have left to one or more direct descendents.

This means that a person’s total Nil Rate Band could be up to £450,000. If it is not used on first death, this amount could be transferred to the spouse.

Of course it’s not as simple as that, so care is needed.

For example, if the net value of the deceased’s estate is above £2 million (after deducting any liabilities but before reliefs and exemptions), the Main Residence Nil Rate Band is reduced by £1 for every £2 that the net value exceeds this amount.

What this means to you

There are many ways that potential IHT liabilities can be reduced. Just give us a call if you’d like some help with that.

At Monetary Solutions Ltd, you can book a free initial consultation about any financial matters, so please call us on 020 8655 8488.

Disclaimer: Allowances, limits and thresholds correct at the time of writing, but are subject to change in the future. Please confirm the current position before taking any action.

Allowances, limits and thresholds correct at the time of writing, but are subject to change in the future. Please confirm the current position before taking any action

 

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