IHT & Business Relief calculator

Your client's estate, in a couple of minutes.

Designed for a live conversation, not a full fact-find. Enter approximate figures.

Client details

Client name

Property & cash

Primary residence £ Other property £ Cash & savings £

Investments & pensions

Investments & ISAs £ Pension (DC) £ Existing unquoted BR £ If you have existing BR under two years old, please use the cash and savings tab Existing AIM BR £

Adviser details

Adviser name Email

When you create a client illustration, Freyr keeps a record of the details entered here — including your client's name and estate figures — and the figures shown, so we can follow up with you and for our regulatory records.

Current Inheritance Tax liability

Current liability based on the estate as it stands before any new Business Relief planning.

Gross estate

Allowance applicable

Taxable estate

Left to beneficiaries

From gross estate to Inheritance Tax

Each step shows what reduces the taxable estate, and what's left to tax at 40%.

Basis

What the estate is made of

Business Relief-qualifying assets shown separately.

Total assets

Your estate over time

Move money from any of the estate's assets into Business Relief to see the effect on the Inheritance Tax liability. The total estate stays the same; amounts moved are treated as held for two years, so they qualify for Business Relief.

Adjust your Business Relief below

Total moved

From property £ From cash & savings £ From investments & ISAs £ From pension pot £

Inheritance Tax liability after the move

Liability once the amounts above have moved into Business Relief and been held for two years.

Gross estate

Allowance applicable

Taxable estate

Left to beneficiaries

Potential IHT saved

Performance scenarios

Adviser initial charge % Adviser ongoing charge % p.a.

Charges are applied to the illustration — Freyr's 0.25% initial fee first, then the adviser's initial charge, at outset; the ongoing charge each year.

Ready to take this further?

Use these figures to create a personalised illustration for your client, ready to share and discuss at your next meeting.

Illustrative only and not advice. Capital is at risk and the client may get back less than invested. Business Relief qualification depends on individual circumstances and on the investment continuing to qualify; it is assessed at death and is not guaranteed. Tax treatment depends on individual circumstances and may change. Figures assume the rates and allowances shown and are not a forecast.

Your client's estate, in a couple of minutes.

Reliefs and allowances.

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