{"text_format":"1","workbook":"xlsx","n_sheets":8,"sheets":["Estate overview","Gifting details","Results","Data sheet","Current IHT calc","DoD IHT calc","DoD post gifting calc","Control sheet"],"not_rendered":{"charts":0,"images":1,"macros":0,"external_links":0,"defined_names":8,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Estate overview","index":0,"n_rows":47,"n_cols":13,"rows_kept":47,"cut":false,"hidden":false,"merged":[[6,10,8,12],[42,9,42,10],[46,9,46,10],[9,12,10,13],[11,12,11,13],[12,12,12,13],[13,12,13,13],[14,12,14,13],[26,12,26,13],[15,12,15,13],[16,12,16,13],[17,12,17,13],[18,12,18,13],[24,12,24,13],[25,12,25,13],[33,9,33,10],[34,9,34,10],[38,9,38,10],[40,9,40,10],[41,9,41,10],[32,9,32,10],[18,2,18,7],[20,9,20,10],[24,2,24,7],[25,2,25,7],[17,9,17,10],[18,9,18,10],[9,9,9,10],[11,2,11,7],[12,2,12,7],[13,2,13,7],[14,2,14,7],[46,12,46,13],[46,2,48,7],[15,2,15,7],[16,2,16,7],[11,9,11,10],[12,9,12,10],[13,9,13,10],[14,9,14,10],[15,9,15,10],[16,9,16,10],[26,2,26,7],[24,9,24,10],[25,9,25,10],[26,9,26,10],[28,9,28,10],[17,2,17,7]]}
[]
[]
[]
[]
[null,null,null,null,"Inheritance Tax (IHT) Calculator - step 1"]
[]
[null,null,null,null,null,null,null,null,null,null,"or no previous or new           gifts go to Step 4 -"]
[null,null,"Enter assets and liabilities below",null,null,null,null,"Step 2 - "]
[]
[null,null,"Assets",null,null,null,null,null,null,"Current value",null,null,"Assumed value at death (if different)"]
[]
[null,null,"Value of main home",null,null,null,null,null,null,0]
[null,null,"Second home, business property/land",null,null,null,null,null,null,0]
[null,null,"Car(s), boat, etc",null,null,null,null,null,null,0]
[null,null,"Household contents and personal effects",null,null,null,null,null,null,0]
[null,null,"Bank and building society accounts",null,null,null,null,null,null,0]
[null,null,"Investments (stocks and shares, bonds, offshore accounts, ISAs)",null,null,null,null,null,null,0]
[null,null,"Life assurance policies (if not under trust)",null,null,null,null,null,null,0]
[null,null,"Pensions lump sum (if not under trust)",null,null,null,null,null,null,0]
[]
[null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(J12:K19)","v":0}]
[]
[null,null,"Less any liabilities "]
[]
[null,null,"Mortgage on main home",null,null,null,null,null,null,0]
[null,null,"Additional mortgage(s), loans, hire purchase, credit cards",null,null,null,null,null,null,0]
[null,null,"Other liabilities (tax bills etc.)",null,null,null,null,null,null,0]
[]
[null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(J25:K27)","v":0}]
[]
[null,null,"Nil rate bands available"]
[]
[null,null,"Current nil rate band",null,null,null,null,null,null,{"$f":"Current_NRB","v":325000}]
[null,null,"Percentage of transferrable nil rate band available",null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,"Total",{"$f":"(J33+(J33*J34))","v":325000}]
[]
[null,null,"Residence nil rate band available"]
[]
[null,null,"Will residence be left to direct descendants?",null,null,null,null,null,null,"No"]
[]
[null,null,"Residence nil rate band ",null,null,null,null,null,null,{"$f":"IF(J39=\"Yes\",Current_RNRB,0)","v":0}]
[null,null,"Percentage of transferrable residence nil rate band available",null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,"Total",{"$f":"MIN(MAX(J41+(J41*J42)-'Data sheet'!D2,0),MAX(J12-J25,0))","v":0}]
[]
[null,null,"Other"]
[]
[null,null,"Enter any specific exemptions (E.G amount going to spouse / civil partner, business property relief, charitable legacy, downsizing addition)",null,null,null,null,null,null,0]

{"sheet":"Gifting details","index":1,"n_rows":34,"n_cols":32,"rows_kept":34,"cut":false,"hidden":false,"merged":[[4,3,4,7],[29,10,29,11],[30,10,30,11],[23,10,23,11],[24,10,24,11],[25,10,25,11],[26,10,26,11],[27,10,27,11],[28,10,28,11],[17,10,17,11],[18,10,18,11],[19,10,19,11],[20,10,20,11],[21,10,21,11],[33,2,34,5],[33,7,34,11],[7,9,7,10],[10,10,10,11],[22,10,22,11],[11,10,11,11],[12,10,12,11],[13,10,13,11],[14,10,14,11],[15,10,15,11],[16,10,16,11],[9,7,9,11],[32,7,32,11]]}
[]
[]
[]
[]
[null,null,null,"     Inheritance Tax (IHT) Calculator - steps 2 & 3"]
[]
[]
[null,null,null,{"$f":"TODAY()","v":"2025-12-17"},{"$f":"DATE(YEAR(D8)-7,MONTH(D8),DAY(D8))","v":"2018-12-17"},null,null,"     Step 4 - "]
[]
[null,null,"Step 2 - Enter gifts in the last 14 years already made",null,null,null,null,"Step 3 - Proposed gifting strategy - items liable to IHT Entry Charge will show in red ",null,null,null,null,null,null,null,null,"Entry charge step 2",null,null,null,null,null,null,null,null,"Entry charge step 3"]
[null,null,"Date of gift dd/mm/yyy","Type of gift","Amount of gift (after exemptions)","Complete years since gift",null,"Date of gift dd/mm/yyy","Type of gift","Amount of gift (after exemptions)","Description e.g. discretionary trust",null,null,null,null,null,"Date of gift","Type","Amount ","Complete years","Rate","<7","Gifts within 7","Tax",null,"Date of gift","Type","Amount ","Rate","<7","Gifts within 7","Tax"]
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[null,{"$f":"IF(C17=\"\",\"\",IFERROR(DATEDIF(C17,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H17=\"\",\"\",IFERROR(DATEDIF(H17,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C18=\"\",\"\",IFERROR(DATEDIF(C18,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H18=\"\",\"\",IFERROR(DATEDIF(H18,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C19=\"\",\"\",IFERROR(DATEDIF(C19,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H19=\"\",\"\",IFERROR(DATEDIF(H19,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C20=\"\",\"\",IFERROR(DATEDIF(C20,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H20=\"\",\"\",IFERROR(DATEDIF(H20,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C21=\"\",\"\",IFERROR(DATEDIF(C21,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H21=\"\",\"\",IFERROR(DATEDIF(H21,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C22=\"\",\"\",IFERROR(DATEDIF(C22,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H22=\"\",\"\",IFERROR(DATEDIF(H22,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C23=\"\",\"\",IFERROR(DATEDIF(C23,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H23=\"\",\"\",IFERROR(DATEDIF(H23,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C24=\"\",\"\",IFERROR(DATEDIF(C24,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H24=\"\",\"\",IFERROR(DATEDIF(H24,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C25=\"\",\"\",IFERROR(DATEDIF(C25,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H25=\"\",\"\",IFERROR(DATEDIF(H25,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C26=\"\",\"\",IFERROR(DATEDIF(C26,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H26=\"\",\"\",IFERROR(DATEDIF(H26,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C27=\"\",\"\",IFERROR(DATEDIF(C27,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H27=\"\",\"\",IFERROR(DATEDIF(H27,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C28=\"\",\"\",IFERROR(DATEDIF(C28,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H28=\"\",\"\",IFERROR(DATEDIF(H28,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C29=\"\",\"\",IFERROR(DATEDIF(C29,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H29=\"\",\"\",IFERROR(DATEDIF(H29,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C30=\"\",\"\",IFERROR(DATEDIF(C30,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H30=\"\",\"\",IFERROR(DATEDIF(H30,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,{"$f":"IF(C31=\"\",\"\",IFERROR(DATEDIF(C31,Results!F$11,\"y\"),0))","v":""},null,null,null,"","",null,null,null,null,null,{"$f":"IF(H31=\"\",\"\",IFERROR(DATEDIF(H31,Results!F$11,\"y\"),0))","v":""},null,null,null,"","","","",0.2,"",0,0,null,"","","",0.2,"",0,0]
[null,null,null,"Total",{"$f":"SUM(E12:E31)","v":0},null,null,null,"Total",{"$f":"SUM(J12:J31)","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(J32>('Estate overview'!J21-'Estate overview'!J12),\"Insufficient money within estate (without selling main home) to make gifts\",\"\")","v":""}]
[null,null,{"$f":"IF(OR(COUNTIF(C12:C31,C12:C31)>1),\"You have entered multiple gifts on the same day, please enter as a single total gift\",\"\")","v":""},null,null,null,null,{"$f":"IF(OR(COUNTIF(H12:H31,H12:H31)>1),\"You have entered multiple gifts on the same day, please enter as a single total gift\",\"\")","v":""}]

{"sheet":"Results","index":2,"n_rows":61,"n_cols":8,"rows_kept":61,"cut":false,"hidden":false,"merged":[[55,1,56,9],[58,1,58,9],[60,1,60,9],[46,1,48,9],[49,1,51,9],[52,1,53,9],[7,7,8,8],[11,7,12,8],[38,7,39,8],[38,5,38,6],[39,5,39,6],[28,5,28,6],[17,5,17,6],[18,5,18,6],[19,5,19,6],[20,5,20,6],[21,5,21,6],[22,5,22,6],[41,5,41,6],[10,5,10,6],[11,5,11,6],[12,5,12,6],[29,5,29,6],[30,5,30,6],[31,5,31,6],[32,5,32,6],[33,5,33,6],[34,5,34,6],[23,5,23,6],[24,5,24,6],[25,5,25,6],[26,5,26,6],[27,5,27,6],[35,5,35,6],[4,3,4,6],[7,5,7,6],[8,5,8,6],[15,5,15,6],[16,5,16,6],[6,2,6,3],[6,4,6,6]]}
[]
[]
[]
[]
[null,null,null,"     Inheritance Tax (IHT) Calculator - step 4"]
[]
[null,null,"Client name"]
[null,null,"Estate currently liable to IHT",null,null,{"$f":"'Data sheet'!P29","v":0},null,"See calculation"]
[null,null,"Current IHT liability ",null,null,{"$f":"'Data sheet'!P31","v":0}]
[]
[null,null,"Enter assumed date of death (DOD)"]
[null,null,"Estate liable to IHT at DOD (pre gifting solutions)",null,null,{"$f":"IF(F11=\"\",\"Enter date of death above\",IFERROR('Data sheet'!X29,0))","v":"Enter date of death above"},null,"See calculation"]
[null,null,"IHT liability (pre gifting solutions)",null,null,{"$f":"IFERROR('Data sheet'!X31,0)","v":0}]
[]
[null,null,"Proposed gifting solutions (scroll down for impact)"]
[null,null,"Date of gift dd/mm/yyy","Type of gift","Amount of gift (after exemptions)","Description e.g. discretionary trust"]
[null,null,{"$f":"IF('Gifting details'!H12=\"\",\"\",'Gifting details'!H12)","v":""},{"$f":"IF('Gifting details'!I12=\"\",\"\",'Gifting details'!I12)","v":""},{"$f":"IF('Gifting details'!J12=\"\",\"\",'Gifting details'!J12)","v":""},{"$f":"IF('Gifting details'!K12=\"\",\"\",'Gifting details'!K12)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H13=\"\",\"\",'Gifting details'!H13)","v":""},{"$f":"IF('Gifting details'!I13=\"\",\"\",'Gifting details'!I13)","v":""},{"$f":"IF('Gifting details'!J13=\"\",\"\",'Gifting details'!J13)","v":""},{"$f":"IF('Gifting details'!K13=\"\",\"\",'Gifting details'!K13)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H14=\"\",\"\",'Gifting details'!H14)","v":""},{"$f":"IF('Gifting details'!I14=\"\",\"\",'Gifting details'!I14)","v":""},{"$f":"IF('Gifting details'!J14=\"\",\"\",'Gifting details'!J14)","v":""},{"$f":"IF('Gifting details'!K14=\"\",\"\",'Gifting details'!K14)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H15=\"\",\"\",'Gifting details'!H15)","v":""},{"$f":"IF('Gifting details'!I15=\"\",\"\",'Gifting details'!I15)","v":""},{"$f":"IF('Gifting details'!J15=\"\",\"\",'Gifting details'!J15)","v":""},{"$f":"IF('Gifting details'!K15=\"\",\"\",'Gifting details'!K15)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H16=\"\",\"\",'Gifting details'!H16)","v":""},{"$f":"IF('Gifting details'!I16=\"\",\"\",'Gifting details'!I16)","v":""},{"$f":"IF('Gifting details'!J16=\"\",\"\",'Gifting details'!J16)","v":""},{"$f":"IF('Gifting details'!K16=\"\",\"\",'Gifting details'!K16)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H17=\"\",\"\",'Gifting details'!H17)","v":""},{"$f":"IF('Gifting details'!I17=\"\",\"\",'Gifting details'!I17)","v":""},{"$f":"IF('Gifting details'!J17=\"\",\"\",'Gifting details'!J17)","v":""},{"$f":"IF('Gifting details'!K17=\"\",\"\",'Gifting details'!K17)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H18=\"\",\"\",'Gifting details'!H18)","v":""},{"$f":"IF('Gifting details'!I18=\"\",\"\",'Gifting details'!I18)","v":""},{"$f":"IF('Gifting details'!J18=\"\",\"\",'Gifting details'!J18)","v":""},{"$f":"IF('Gifting details'!K18=\"\",\"\",'Gifting details'!K18)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H19=\"\",\"\",'Gifting details'!H19)","v":""},{"$f":"IF('Gifting details'!I19=\"\",\"\",'Gifting details'!I19)","v":""},{"$f":"IF('Gifting details'!J19=\"\",\"\",'Gifting details'!J19)","v":""},{"$f":"IF('Gifting details'!K19=\"\",\"\",'Gifting details'!K19)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H20=\"\",\"\",'Gifting details'!H20)","v":""},{"$f":"IF('Gifting details'!I20=\"\",\"\",'Gifting details'!I20)","v":""},{"$f":"IF('Gifting details'!J20=\"\",\"\",'Gifting details'!J20)","v":""},{"$f":"IF('Gifting details'!K20=\"\",\"\",'Gifting details'!K20)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H21=\"\",\"\",'Gifting details'!H21)","v":""},{"$f":"IF('Gifting details'!I21=\"\",\"\",'Gifting details'!I21)","v":""},{"$f":"IF('Gifting details'!J21=\"\",\"\",'Gifting details'!J21)","v":""},{"$f":"IF('Gifting details'!K21=\"\",\"\",'Gifting details'!K21)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H22=\"\",\"\",'Gifting details'!H22)","v":""},{"$f":"IF('Gifting details'!I22=\"\",\"\",'Gifting details'!I22)","v":""},{"$f":"IF('Gifting details'!J22=\"\",\"\",'Gifting details'!J22)","v":""},{"$f":"IF('Gifting details'!K22=\"\",\"\",'Gifting details'!K22)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H23=\"\",\"\",'Gifting details'!H23)","v":""},{"$f":"IF('Gifting details'!I23=\"\",\"\",'Gifting details'!I23)","v":""},{"$f":"IF('Gifting details'!J23=\"\",\"\",'Gifting details'!J23)","v":""},{"$f":"IF('Gifting details'!K23=\"\",\"\",'Gifting details'!K23)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H24=\"\",\"\",'Gifting details'!H24)","v":""},{"$f":"IF('Gifting details'!I24=\"\",\"\",'Gifting details'!I24)","v":""},{"$f":"IF('Gifting details'!J24=\"\",\"\",'Gifting details'!J24)","v":""},{"$f":"IF('Gifting details'!K24=\"\",\"\",'Gifting details'!K24)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H25=\"\",\"\",'Gifting details'!H25)","v":""},{"$f":"IF('Gifting details'!I25=\"\",\"\",'Gifting details'!I25)","v":""},{"$f":"IF('Gifting details'!J25=\"\",\"\",'Gifting details'!J25)","v":""},{"$f":"IF('Gifting details'!K25=\"\",\"\",'Gifting details'!K25)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H26=\"\",\"\",'Gifting details'!H26)","v":""},{"$f":"IF('Gifting details'!I26=\"\",\"\",'Gifting details'!I26)","v":""},{"$f":"IF('Gifting details'!J26=\"\",\"\",'Gifting details'!J26)","v":""},{"$f":"IF('Gifting details'!K26=\"\",\"\",'Gifting details'!K26)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H27=\"\",\"\",'Gifting details'!H27)","v":""},{"$f":"IF('Gifting details'!I27=\"\",\"\",'Gifting details'!I27)","v":""},{"$f":"IF('Gifting details'!J27=\"\",\"\",'Gifting details'!J27)","v":""},{"$f":"IF('Gifting details'!K27=\"\",\"\",'Gifting details'!K27)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H28=\"\",\"\",'Gifting details'!H28)","v":""},{"$f":"IF('Gifting details'!I28=\"\",\"\",'Gifting details'!I28)","v":""},{"$f":"IF('Gifting details'!J28=\"\",\"\",'Gifting details'!J28)","v":""},{"$f":"IF('Gifting details'!K28=\"\",\"\",'Gifting details'!K28)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H29=\"\",\"\",'Gifting details'!H29)","v":""},{"$f":"IF('Gifting details'!I29=\"\",\"\",'Gifting details'!I29)","v":""},{"$f":"IF('Gifting details'!J29=\"\",\"\",'Gifting details'!J29)","v":""},{"$f":"IF('Gifting details'!K29=\"\",\"\",'Gifting details'!K29)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H30=\"\",\"\",'Gifting details'!H30)","v":""},{"$f":"IF('Gifting details'!I30=\"\",\"\",'Gifting details'!I30)","v":""},{"$f":"IF('Gifting details'!J30=\"\",\"\",'Gifting details'!J30)","v":""},{"$f":"IF('Gifting details'!K30=\"\",\"\",'Gifting details'!K30)","v":""}]
[null,null,{"$f":"IF('Gifting details'!H31=\"\",\"\",'Gifting details'!H31)","v":""},{"$f":"IF('Gifting details'!I31=\"\",\"\",'Gifting details'!I31)","v":""},{"$f":"IF('Gifting details'!J31=\"\",\"\",'Gifting details'!J31)","v":""},{"$f":"IF('Gifting details'!K31=\"\",\"\",'Gifting details'!K31)","v":""}]
[]
[]
[null,null,"Revised estate liable to IHT",null,null,{"$f":"IF(F11=\"\",\"Enter date of death above\",IFERROR('Data sheet'!AF29,0))","v":"Enter date of death above"},null,"See calculation"]
[null,null,"Revised IHT liability ",null,null,{"$f":"IFERROR('Data sheet'!AF31,0)","v":0}]
[]
[null,null,"IHT saving based on gifting solution",null,null,{"$f":"F13-F40","v":0}]
[]
[]
[]
[]
[null,"This financial planning tool provides the current IHT liability of your client based on the information you provide. In addition, it can show the value of any IHT liability at a future date entered by you (provisional date of death). Finally, you are able to enter a series of proposed gifts to show the IHT impact of these proposed gifts should they be made. "]
[]
[]
[null,"The results calculated by this tool are based on the information you provide. It is your responsibility to ensure that the information you have input into this tool is accurate, if it is not the figures provided following the calculation will not be correct and should not be relied upon. "]
[]
[]
[null,"Every care has been taken to ensure that the information contained in this tool is correct and in accordance with our understanding of the law relating to IHT and HM Revenue and Customs practice as at December 2025. This could change in the future. "]
[]
[]
[null,"You should be satisfied that the information you have entered and the results of any calculation are correct, before acting or refraining from acting in reliance upon the information given. "]
[]
[]
[null,"Quilter accepts no responsibility for actions taken or refrained from being taken following use of this financial planning tool."]
[]
[null,"More information on IHT can be found on our technical insights pages - www.quilter.com/help-and-support/technical-insights/"]

{"sheet":"Data sheet","index":3,"n_rows":112,"n_cols":33,"rows_kept":112,"cut":false,"hidden":true,"merged":[[23,17,24,22],[23,25,24,30],[23,9,24,14]]}
["Yes",null,"Estate above £2m",{"$f":"SUM('Estate overview'!J12:K19)-'Estate overview'!J29","v":0},{"$f":"SUM(X2:X9)-SUM(X12:X14)","v":0},{"$f":"SUM(AF2:AF9)-'Gifting details'!J32-SUM(AF12:AF14)","v":0},null,null,null,"Current IHT calc",null,null,null,null,null,null,null,"Revised IHT calc DOD",null,null,null,null,null,null,null,"Revised IHT calc with gifting plan"]
["No",null,"Taper",{"$f":"MAX((D1-Taper_limit)/2,0)","v":0},{"$f":"MAX((E1-Taper_limit)/2,0)","v":0},{"$f":"MAX((F1-Taper_limit)/2,0)","v":0},null,null,null,"Value of main home",null,null,null,null,null,{"$f":"'Estate overview'!J12","v":0},null,"Value of main home",null,null,null,null,null,{"$f":"IF('Estate overview'!M12=\"\",'Estate overview'!J12,'Estate overview'!M12)","v":0},null,"Value of main home",null,null,null,null,null,{"$f":"IF('Estate overview'!M12=\"\",'Estate overview'!J12,'Estate overview'!M12)","v":0}]
["RNRB:",null,null,null,null,null,null,null,null,"Second home, business property/land",null,null,null,null,null,{"$f":"'Estate overview'!J13","v":0},null,"Second home, business property/land",null,null,null,null,null,{"$f":"IF('Estate overview'!M13=\"\",'Estate overview'!J13,'Estate overview'!M13)","v":0},null,"Second home, business property/land",null,null,null,null,null,{"$f":"IF('Estate overview'!M13=\"\",'Estate overview'!J13,'Estate overview'!M13)","v":0}]
[175000,null,null,null,null,null,null,null,null,"Car(s), boat, etc",null,null,null,null,null,{"$f":"'Estate overview'!J14","v":0},null,"Car(s), boat, etc",null,null,null,null,null,{"$f":"IF('Estate overview'!M14=\"\",'Estate overview'!J14,'Estate overview'!M14)","v":0},null,"Car(s), boat, etc",null,null,null,null,null,{"$f":"IF('Estate overview'!M14=\"\",'Estate overview'!J14,'Estate overview'!M14)","v":0}]
["NRB:",null,null,null,null,null,null,null,null,"Household contents and personal effects",null,null,null,null,null,{"$f":"'Estate overview'!J15","v":0},null,"Household contents and personal effects",null,null,null,null,null,{"$f":"IF('Estate overview'!M15=\"\",'Estate overview'!J15,'Estate overview'!M15)","v":0},null,"Household contents and personal effects",null,null,null,null,null,{"$f":"IF('Estate overview'!M15=\"\",'Estate overview'!J15,'Estate overview'!M15)","v":0}]
[325000,null,null,null,null,null,null,null,null,"Bank and building society accounts",null,null,null,null,null,{"$f":"'Estate overview'!J16","v":0},null,"Bank and building society accounts",null,null,null,null,null,{"$f":"IF('Estate overview'!M16=\"\",'Estate overview'!J16,'Estate overview'!M16)","v":0},null,"Bank and building society accounts",null,null,null,null,null,{"$f":"IF('Estate overview'!M16=\"\",'Estate overview'!J16,'Estate overview'!M16)","v":0}]
["Taper limit",null,null,null,null,null,null,null,null,"Investments (stocks and shares, bonds, offshore accounts, ISAs)",null,null,null,null,null,{"$f":"'Estate overview'!J17","v":0},null,"Investments (stocks and shares, bonds, offshore accounts, ISAs)",null,null,null,null,null,{"$f":"IF('Estate overview'!M17=\"\",'Estate overview'!J17,'Estate overview'!M17)","v":0},null,"Investments (stocks and shares, bonds, offshore accounts, ISAs)",null,null,null,null,null,{"$f":"IF('Estate overview'!M17=\"\",'Estate overview'!J17,'Estate overview'!M17)","v":0}]
[2000000,null,null,null,null,null,null,null,null,"Life assurance policies (if not under trust)",null,null,null,null,null,{"$f":"'Estate overview'!J18","v":0},null,"Life assurance policies (if not under trust)",null,null,null,null,null,{"$f":"IF('Estate overview'!M18=\"\",'Estate overview'!J18,'Estate overview'!M18)","v":0},null,"Life assurance policies (if not under trust)",null,null,null,null,null,{"$f":"IF('Estate overview'!M18=\"\",'Estate overview'!J18,'Estate overview'!M18)","v":0}]
["IHT rate",null,null,null,null,null,null,null,null,"Pensions lump sum (if not under trust)",null,null,null,null,null,{"$f":"'Estate overview'!J19","v":0},null,"Pensions lump sum (if not under trust)",null,null,null,null,null,{"$f":"IF('Estate overview'!M19=\"\",'Estate overview'!J19,'Estate overview'!M19)","v":0},null,"Pensions lump sum (if not under trust)",null,null,null,null,null,{"$f":"IF('Estate overview'!M19=\"\",'Estate overview'!J19,'Estate overview'!M19)","v":0}]
[0.4,null,null,null,null,null,null,null,null,"Gifts within 7 years of death",null,null,null,null,null,{"$f":"SUMIFS(L$36:L$55,J$36:J$55,\"<\"&'Gifting details'!D8,J$36:J$55,\">\"&'Gifting details'!E8)","v":0},null,"Gifts within 7 years of death",null,null,null,null,null,{"$f":"SUMIF('Gifting details'!B12:B31,\"<\"&7,'Gifting details'!E12:E31)","v":0},null,"Gifts within 7 years of death",null,null,null,null,null,{"$f":"SUMIF('Gifting details'!B12:B31,\"<\"&7,'Gifting details'!E12:E31)+SUMIF('Gifting details'!M12:M31,\"<\"&7,'Gifting details'!J12:J31)","v":0}]
["Lifetime rate"]
[0.2,null,null,null,null,null,null,null,null,"Mortgages",null,null,null,null,null,{"$f":"'Estate overview'!J25","v":0},null,"Mortgages",null,null,null,null,null,{"$f":"IF('Estate overview'!M25=\"\",'Estate overview'!J25,'Estate overview'!M25)","v":0},null,"Mortgages",null,null,null,null,null,{"$f":"IF('Estate overview'!M25=\"\",'Estate overview'!J25,'Estate overview'!M25)","v":0}]
["PET",null,null,null,null,null,null,null,null,"Loans, hire purchase, credit cards",null,null,null,null,null,{"$f":"'Estate overview'!J26","v":0},null,"Loans, hire purchase, credit cards",null,null,null,null,null,{"$f":"IF('Estate overview'!M26=\"\",'Estate overview'!J26,'Estate overview'!M26)","v":0},null,"Loans, hire purchase, credit cards",null,null,null,null,null,{"$f":"IF('Estate overview'!M26=\"\",'Estate overview'!J26,'Estate overview'!M26)","v":0}]
["CLT",null,null,null,null,null,null,null,null,"Other liabilities (tax bills etc.)",null,null,null,null,null,{"$f":"'Estate overview'!J27","v":0},null,"Other liabilities (tax bills etc.)",null,null,null,null,null,{"$f":"IF('Estate overview'!M27=\"\",'Estate overview'!J27,'Estate overview'!M27)","v":0},null,"Other liabilities (tax bills etc.)",null,null,null,null,null,{"$f":"IF('Estate overview'!M27=\"\",'Estate overview'!J27,'Estate overview'!M27)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Current nil rate band",null,null,null,null,null,{"$f":"'Estate overview'!J33","v":325000},null,"Current nil rate band at DOD",null,null,null,null,null,{"$f":"LOOKUP(2,1/((Results!$F11>=$A19:$A112)*(Results!$F11<=$B19:$B112)),$C19:$C112)","v":{"$error":"#N/A"}},null,"Current nil rate band at DOD",null,null,null,null,null,{"$f":"LOOKUP(2,1/((Results!$F11>=$A19:$A112)*(Results!$F11<=$B19:$B112)),$C19:$C112)","v":{"$error":"#N/A"}}]
["NRB",null,null,null,null,"RNRB",null,"nil rate band",null,"Percentage of transferrable nil rate band available",null,null,null,null,null,{"$f":"'Estate overview'!J34","v":0},null,"Percentage of transferrable nil rate band available",null,null,null,null,null,{"$f":"'Estate overview'!$J34","v":0},null,"Percentage of transferrable nil rate band available",null,null,null,null,null,{"$f":"'Estate overview'!$J34","v":0}]
["From","To","Threshold/nil rate band",null,null,"2017-04-06","2018-04-05",100000,null,null,null,null,null,null,"Total",{"$f":"'Estate overview'!J35","v":325000},null,null,null,null,null,null,"Total",{"$f":"X16+(X16*X17)","v":{"$error":"#N/A"}},null,null,null,null,null,null,"Total",{"$f":"AF16+(AF16*AF17)","v":{"$error":"#N/A"}}]
["1986-03-18","1987-03-16",71000,null,null,"2018-04-06","2019-04-05",125000]
["1987-03-17","1988-03-14",90000,null,null,"2019-04-06","2020-04-05",150000,null,"Residence nil rate band",null,null,null,null,null,{"$f":"'Estate overview'!J41","v":0},null,"Residence nil rate band at DOD",null,null,null,null,null,{"$f":"IF('Estate overview'!J39=\"No\",0,LOOKUP(2,1/((Results!$F11>=$F18:$F93)*(Results!$F11<=$G18:$G93)),$H18:$H93))","v":0},null,"Residence nil rate band at DOD",null,null,null,null,null,{"$f":"IF('Estate overview'!J39=\"No\",0,LOOKUP(2,1/((Results!$F11>=$F18:$F93)*(Results!$F11<=$G18:$G93)),$H18:$H93))","v":0}]
["1988-03-15","1989-04-05",110000,null,null,"2020-04-06","2028-04-05",175000,null,"Percentage of transferrable residence nil rate band available",null,null,null,null,null,{"$f":"'Estate overview'!J42","v":0},null,"Percentage of transferrable residence nil rate band available",null,null,null,null,null,{"$f":"'Estate overview'!J42","v":0},null,"Percentage of transferrable residence nil rate band available",null,null,null,null,null,{"$f":"'Estate overview'!J42","v":0}]
["1989-04-06","1990-04-05",118000,null,null,"2028-04-06","2029-04-05",175000,null,null,null,null,null,null,"Total",{"$f":"'Estate overview'!J43","v":0},null,null,null,null,null,null,"Total",{"$f":"MIN(MAX(X20+(X20*X21)-E2,0),MAX(X2-X12,0))","v":0},null,null,null,null,null,null,"Total",{"$f":"MIN(MAX(AF20+(AF20*AF21)-F2,0),MAX(AF2-AF12,0))","v":0}]
["1990-04-06","1991-04-05",128000,null,null,"2029-04-06","2030-04-05",175000]
["1991-04-06","1992-03-09",140000,null,null,"2030-04-06","2031-04-05",175000,null,"Enter any specifc exemptions (E.G amount going to spouse / civil partner, business property relief, charitable legacy)",null,null,null,null,null,{"$f":"'Estate overview'!J47","v":0},null,"Enter any specifc exemptions (E.G amount going to spouse / civil partner, business property relief, charitable legacy)",null,null,null,null,null,{"$f":"IF('Estate overview'!M47=\"\",'Estate overview'!J47,'Estate overview'!M47)","v":0},null,"Enter any specifc exemptions (E.G amount going to spouse / civil partner, business property relief, charitable legacy)",null,null,null,null,null,{"$f":"IF('Estate overview'!M47=\"\",'Estate overview'!J47,'Estate overview'!M47)","v":0}]
["1992-03-10","1995-04-05",150000,null,null,"2031-04-06","2032-04-05",{"$f":"ROUNDUP(H24*102%,0)","v":178500}]
["1995-04-06","1996-04-05",154000,null,null,"2032-04-06","2033-04-05",182070]
["1996-04-06","1997-04-05",200000,null,null,"2033-04-06","2034-04-05",185712,null,"Total assets, less liabilities  & exemptions",null,null,null,null,null,{"$f":"SUM(P2:P9)-SUM(P12:P14)-P24","v":0},null,"Total assets, less liabilities  & exemptions",null,null,null,null,null,{"$f":"SUM(X2:X9)-SUM(X12:X14)-X24","v":0},null,"Total assets, less liabilities  & exemptions",null,null,null,null,null,{"$f":"SUM(AF2:AF9)-'Gifting details'!J32-SUM(AF12:AF14)-AF24","v":0}]
["1997-04-06","1998-04-05",215000,null,null,"2034-04-06","2035-04-05",189427,null,"Total nil rate bands available",null,null,null,null,null,{"$f":"MAX(P18-P10,0)+P22","v":325000},null,"Total nil rate bands available",null,null,null,null,null,{"$f":"MAX(X18-X10,0)+X22","v":{"$error":"#N/A"}},null,"Total nil rate bands available",null,null,null,null,null,{"$f":"MAX(AF18-AF10,0)+AF22","v":{"$error":"#N/A"}}]
["1998-04-06","1999-04-05",223000,null,null,"2035-04-06","2036-04-05",193216,null,"Estate above nil rate bands",null,null,null,null,null,{"$f":"MAX(0,P27-P28)","v":0},null,"Estate above nil rate bands",null,null,null,null,null,{"$f":"MAX(0,X27-X28)","v":{"$error":"#N/A"}},null,"Estate above nil rate bands",null,null,null,null,null,{"$f":"MAX(0,AF27-AF28)","v":{"$error":"#N/A"}}]
["1999-04-06","2000-04-05",231000,null,null,"2036-04-06","2037-04-05",197081]
["2000-04-06","2001-04-05",234000,null,null,"2037-04-06","2038-04-05",201023,null,"IHT payable ",null,null,null,null,null,{"$f":"P29*IHTrate+Q56","v":0},null,"IHT payable ",null,null,null,null,null,{"$f":"X29*IHTrate+Y56","v":{"$error":"#N/A"}},null,"IHT payable",null,null,null,null,null,{"$f":"AF29*IHTrate+Y56+AG56","v":{"$error":"#N/A"}}]
["2001-04-06","2002-04-05",242000,null,null,"2038-04-06","2039-04-05",205044]
["2002-04-06","2003-04-05",250000,null,null,"2039-04-06","2040-04-05",209145]
["2003-04-06","2004-04-05",255000,null,null,"2040-04-06","2041-04-05",213328,null,"Current gifts",null,null,null,null,null,null,null,"Current gifts at date of death",null,null,null,null,null,null,null,"Current gifts after gifting plan"]
["2004-04-06","2005-04-05",263000,null,null,"2041-04-06","2042-04-05",217595,null,"Date of gift","Type","Amount ","Complete years","Rate","<7","Gifts within 7","Tax","Date of gift","Type","Amount ","Complete years","Rate","<7","Gifts within 7","Tax","Date of gift","Type","Amount ","Complete years","Rate","<7","Gifts within 7","Tax"]
["2005-04-06","2006-04-05",275000,null,null,"2042-04-06","2043-04-05",221947,null,{"$f":"IF('Gifting details'!C12=\"\",\"\",'Gifting details'!C12)","v":""},{"$f":"IF('Gifting details'!D12=\"\",\"\",IF(AND(M36<7,'Gifting details'!D12=\"PET\"),\"Chargeable Transfer\",'Gifting details'!D12))","v":""},{"$f":"IF('Gifting details'!E12=\"\",\"\",'Gifting details'!E12)","v":""},{"$f":"IF('Gifting details'!F12=\"\",\"\",'Gifting details'!F12)","v":""},{"$f":"IFERROR(LOOKUP(2,1/((M36>=$J$63:$J$67)*(M36<=$K$63:$K$67)),$L$63:$L$67),0)","v":0},{"$f":"IFERROR(DATE(YEAR(J36)-7,MONTH(J36),DAY(J36)),\"\")","v":""},{"$f":"SUMIFS(L$36:L$55,J$36:J$55,\"<\"&J36,J$36:J$55,\">\"&O36,K$36:K$55,\"<>\"&\"PET\")","v":0},{"$f":"MAX(0,IF(M36>6,0,MAX(0,L36-(MAX(0,P$18-P36)))*N36)-'Gifting details'!X12)","v":0},{"$f":"IF('Gifting details'!C12=\"\",\"\",'Gifting details'!C12)","v":""},{"$f":"IF('Gifting details'!D12=\"\",\"\",IF(AND(U36<7,'Gifting details'!D12=\"PET\"),\"Chargeable Transfer\",'Gifting details'!D12))","v":""},{"$f":"IF('Gifting details'!E12=\"\",\"\",'Gifting details'!E12)","v":""},{"$f":"IF('Gifting details'!B12=\"\",\"\",'Gifting details'!B12)","v":""},{"$f":"IFERROR(LOOKUP(2,1/((U36>=$J$63:$J$67)*(U36<=$K$63:$K$67)),$L$63:$L$67),0)","v":0},{"$f":"IFERROR(DATE(YEAR(R36)-7,MONTH(R36),DAY(R36)),\"\")","v":""},{"$f":"SUMIFS(T$36:T$55,R$36:R$55,\"<\"&R36,R$36:R$55,\">\"&W36,S$36:S$55,\"<>\"&\"PET\")","v":0},{"$f":"MAX(0,IF(U36>6,0,MAX(0,T36-(MAX(0,X$18-X36)))*V36)-'Gifting details'!X12)","v":0},{"$f":"IF('Gifting details'!H12=\"\",\"\",'Gifting details'!H12)","v":""},{"$f":"IF('Gifting details'!I12=\"\",\"\",IF(AND(AC36<7,'Gifting details'!I12=\"PET\"),\"Chargeable Transfer\",'Gifting details'!I12))","v":""},{"$f":"IF('Gifting details'!J12=\"\",\"\",'Gifting details'!J12)","v":""},{"$f":"IF('Gifting details'!M12=\"\",\"\",'Gifting details'!M12)","v":""},{"$f":"IFERROR(LOOKUP(2,1/((AC36>=$J$63:$J$67)*(AC36<=$K$63:$K$67)),$L$63:$L$67),0)","v":0},{"$f":"IFERROR(DATE(YEAR(Z36)-7,MONTH(Z36),DAY(Z36)),\"\")","v":""},{"$f":"SUMIFS(AB$36:AB$55,Z$36:Z$55,\"<\"&Z36,Z$36:Z$55,\">\"&AE36,AA$36:AA$55,\"<>\"&\"PET\")+SUMIFS(T$36:T$55,R$36:R$55,\"<\"&Z36,R$36:R$55,\">\"&AE36,S$36:S$55,\"<>\"&\"PET\")","v":0},{"$f":"MAX(0,IF(AC36>6,0,MAX(0,AB36-(MAX(0,AF$18-AF36)))*AD36)-'Gifting details'!AF12)","v":0}]
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["2098-04-06","2099-04-05",1249444]
["2099-04-06","2100-04-05",1274433]

{"sheet":"Current IHT calc","index":4,"n_rows":36,"n_cols":9,"rows_kept":36,"cut":false,"hidden":false,"merged":[[34,8,36,9],[35,5,35,6],[11,8,15,9],[17,8,21,9],[22,8,26,9],[27,8,29,9],[31,8,33,9],[17,5,17,6],[15,2,15,6],[13,2,13,4],[13,5,13,6],[17,2,17,4],[30,2,30,4],[32,2,32,4],[30,5,30,6],[19,2,19,4],[19,5,19,6],[23,2,23,4],[23,5,23,6],[25,2,25,4],[25,5,25,6],[27,2,27,6],[21,2,21,6],[29,2,29,4],[31,2,31,4],[29,5,29,6],[31,5,31,6],[4,3,4,9],[7,5,7,6],[9,2,9,4],[9,5,9,6],[11,2,11,4],[11,5,11,6],[7,2,7,4]]}
[]
[]
[]
[]
[null,null,null,"     Inheritance Tax (IHT) Calculator - summary of current IHT position"]
[]
[null,null,null,{"$f":"TODAY()","v":"2025-12-17"},{"$f":"DATE(YEAR(D7)-7,MONTH(D7),DAY(D7))","v":"2018-12-17"}]
[null,null,{"$f":"IF(Results!E7=\"\",\"\",Results!E7)","v":""},null,null,"Current value provided"]
[]
[null,null,"Total assets",null,null,{"$f":"'Estate overview'!J21","v":0}]
[null,{"$f":"IF(C11=\"\",\"\",IFERROR(DATEDIF(C11,Results!F$11,\"y\"),0))","v":0},"less",null,null,null,{"$f":"IF(F11=\"\",\"\",IF(F11>=14,\"Remove\",\"\"))","v":""}]
[null,{"$f":"IF(C12=\"\",\"\",IFERROR(DATEDIF(C12,Results!F$11,\"y\"),0))","v":0},"Total liabilities",null,null,{"$f":"'Estate overview'!J29","v":0},null,null,"This financial planning tool provides the current IHT liability of your client based on the information you provide. In addition, it can show the value of any IHT liability at a future date entered by you (provisional date of death). Finally, you are able to enter a series of proposed gifts to show the IHT impact of these proposed gifts should they be made. "]
[null,{"$f":"IF(C13=\"\",\"\",IFERROR(DATEDIF(C13,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C14=\"\",\"\",IFERROR(DATEDIF(C14,Results!F$11,\"y\"),0))","v":0},"Net estate (after exemptions entered)",null,null,{"$f":"'Data sheet'!P27","v":0}]
[null,{"$f":"IF(C15=\"\",\"\",IFERROR(DATEDIF(C15,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C16=\"\",\"\",IFERROR(DATEDIF(C16,Results!F$11,\"y\"),0))","v":0},"Nil rate bands available"]
[null,{"$f":"IF(C17=\"\",\"\",IFERROR(DATEDIF(C17,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C18=\"\",\"\",IFERROR(DATEDIF(C18,Results!F$11,\"y\"),0))","v":0},"Nil rate band incl transferrable nil rate band",null,null,{"$f":"'Data sheet'!P18","v":325000},null,null,"The results calculated by this tool are based on the information you provide. It is your responsibility to ensure that the information you have input into this tool is accurate, if it is not the figures provided following the calculation will not be correct and should not be relied upon. "]
[null,{"$f":"IF(C19=\"\",\"\",IFERROR(DATEDIF(C19,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C20=\"\",\"\",IFERROR(DATEDIF(C20,Results!F$11,\"y\"),0))","v":0},"Residence nil rate band incl. transferrable",null,null,{"$f":"'Data sheet'!P22","v":0}]
[]
[null,null,"Gifts within 7 years"]
[null,null,null,null,null,null,null,null,"Every care has been taken to ensure that the information contained in this tool is correct and in accordance with our understanding of the law relating to IHT and HM Revenue and Customs practice as at December 2025. This could change in the future. "]
[null,null,"Total gifts",null,null,{"$f":"'Data sheet'!P10","v":0}]
[]
[null,null,"Tax on gifts after taper relief",null,null,{"$f":"'Data sheet'!Q56","v":0}]
[null,{"$f":"IF(C27=\"\",\"\",IFERROR(DATEDIF(C27,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C28=\"\",\"\",IFERROR(DATEDIF(C28,Results!F$11,\"y\"),0))","v":0},"Taxable estate",null,null,null,null,null,"You should be satisfied that the information you have entered and the results of any calculation are correct, before acting or refraining from acting in reliance upon the information given. "]
[null,{"$f":"IF(C29=\"\",\"\",IFERROR(DATEDIF(C29,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C30=\"\",\"\",IFERROR(DATEDIF(C30,Results!F$11,\"y\"),0))","v":0},"Estate taxable",null,null,{"$f":"'Data sheet'!P29","v":0}]
[]
[null,null,"Tax on estate",null,null,{"$f":"'Data sheet'!P31-F26","v":0},null,null,"Quilter accepts no responsibility for actions taken or refrained from being taken following use of this financial planning tool."]
[]
[]
[null,null,null,null,null,null,null,null,"More information on IHT can be found on our technical insights pages - www.quilter.com/help-and-support/technical-insights/"]
[null,null,"Total tax",null,null,{"$f":"'Data sheet'!P31","v":0}]

{"sheet":"DoD IHT calc","index":5,"n_rows":36,"n_cols":9,"rows_kept":36,"cut":false,"hidden":false,"merged":[[34,8,36,9],[17,8,21,9],[22,8,26,9],[27,8,29,9],[31,8,33,9],[29,2,29,4],[29,5,29,6],[31,2,31,4],[31,5,31,6],[35,5,35,6],[27,2,27,6],[13,2,13,4],[13,5,13,6],[15,2,15,6],[17,2,17,4],[17,5,17,6],[19,2,19,4],[19,5,19,6],[21,2,21,6],[23,2,23,4],[23,5,23,6],[25,2,25,4],[25,5,25,6],[4,3,4,9],[9,2,9,4],[9,5,9,6],[11,2,11,4],[11,5,11,6],[7,2,7,4],[11,8,15,9]]}
[]
[]
[]
[]
[null,null,null,"     Inheritance Tax (IHT) Calculator - summary of current IHT position"]
[]
[null,null,null,{"$f":"TODAY()","v":"2025-12-17"},{"$f":"DATE(YEAR(D7)-7,MONTH(D7),DAY(D7))","v":"2018-12-17"}]
[null,null,{"$f":"IF(Results!E7=\"\",\"\",Results!E7)","v":""},null,null,"Date of death",{"$f":"Results!F11","v":"00:00:00"}]
[]
[null,null,"Total assets",null,null,{"$f":"SUM('Data sheet'!X2:X9)","v":0}]
[null,{"$f":"IF(C11=\"\",\"\",IFERROR(DATEDIF(C11,Results!F$11,\"y\"),0))","v":0},"less",null,null,null,{"$f":"IF(F11=\"\",\"\",IF(F11>=14,\"Remove\",\"\"))","v":""}]
[null,{"$f":"IF(C12=\"\",\"\",IFERROR(DATEDIF(C12,Results!F$11,\"y\"),0))","v":0},"Total liabilities",null,null,{"$f":"SUM('Data sheet'!X12:X14)","v":0},null,null,"This financial planning tool provides the current IHT liability of your client based on the information you provide. In addition, it can show the value of any IHT liability at a future date entered by you (provisional date of death). Finally, you are able to enter a series of proposed gifts to show the IHT impact of these proposed gifts should they be made. "]
[null,{"$f":"IF(C13=\"\",\"\",IFERROR(DATEDIF(C13,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C14=\"\",\"\",IFERROR(DATEDIF(C14,Results!F$11,\"y\"),0))","v":0},"Net estate (after exemptions entered)",null,null,{"$f":"'Data sheet'!X27","v":0}]
[null,{"$f":"IF(C15=\"\",\"\",IFERROR(DATEDIF(C15,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C16=\"\",\"\",IFERROR(DATEDIF(C16,Results!F$11,\"y\"),0))","v":0},"Nil rate bands available"]
[null,{"$f":"IF(C17=\"\",\"\",IFERROR(DATEDIF(C17,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C18=\"\",\"\",IFERROR(DATEDIF(C18,Results!F$11,\"y\"),0))","v":0},"Nil rate band incl transferrable nil rate band",null,null,{"$f":"'Data sheet'!X18","v":{"$error":"#N/A"}},null,null,"The results calculated by this tool are based on the information you provide. It is your responsibility to ensure that the information you have input into this tool is accurate, if it is not the figures provided following the calculation will not be correct and should not be relied upon. "]
[null,{"$f":"IF(C19=\"\",\"\",IFERROR(DATEDIF(C19,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C20=\"\",\"\",IFERROR(DATEDIF(C20,Results!F$11,\"y\"),0))","v":0},"Residence nil rate band incl. transferrable",null,null,{"$f":"'Data sheet'!X22","v":0}]
[]
[null,null,"Gifts within 7 years"]
[null,null,null,null,null,null,null,null,"Every care has been taken to ensure that the information contained in this tool is correct and in accordance with our understanding of the law relating to IHT and HM Revenue and Customs practice as at December 2025. This could change in the future. "]
[null,null,"Total gifts",null,null,{"$f":"'Data sheet'!X10","v":0}]
[]
[null,null,"Tax on gifts after taper relief",null,null,{"$f":"'Data sheet'!Y56","v":0}]
[null,{"$f":"IF(C27=\"\",\"\",IFERROR(DATEDIF(C27,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C28=\"\",\"\",IFERROR(DATEDIF(C28,Results!F$11,\"y\"),0))","v":0},"Taxable estate",null,null,null,null,null,"You should be satisfied that the information you have entered and the results of any calculation are correct, before acting or refraining from acting in reliance upon the information given. "]
[null,{"$f":"IF(C29=\"\",\"\",IFERROR(DATEDIF(C29,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C30=\"\",\"\",IFERROR(DATEDIF(C30,Results!F$11,\"y\"),0))","v":0},"Estate taxable",null,null,{"$f":"'Data sheet'!X29","v":{"$error":"#N/A"}}]
[]
[null,null,"Tax on estate",null,null,{"$f":"'Data sheet'!X31-F26","v":{"$error":"#N/A"}},null,null,"Quilter accepts no responsibility for actions taken or refrained from being taken following use of this financial planning tool."]
[]
[]
[null,null,null,null,null,null,null,null,"More information on IHT can be found on our technical insights pages - www.quilter.com/help-and-support/technical-insights/"]
[null,null,"Total tax",null,null,{"$f":"'Data sheet'!X31","v":{"$error":"#N/A"}}]

{"sheet":"DoD post gifting calc","index":6,"n_rows":36,"n_cols":9,"rows_kept":36,"cut":false,"hidden":false,"merged":[[34,8,36,9],[17,8,21,9],[22,8,26,9],[27,8,30,9],[31,8,33,9],[29,2,29,4],[29,5,29,6],[31,2,31,4],[31,5,31,6],[35,5,35,6],[27,2,27,6],[13,2,13,4],[13,5,13,6],[15,2,15,6],[17,2,17,4],[17,5,17,6],[19,2,19,4],[19,5,19,6],[21,2,21,6],[23,2,23,4],[23,5,23,6],[25,2,25,4],[25,5,25,6],[4,3,4,9],[7,2,7,4],[9,2,9,4],[9,5,9,6],[11,2,11,4],[11,5,11,6],[11,8,16,9]]}
[]
[]
[]
[]
[null,null,null,"     Inheritance Tax (IHT) Calculator - summary of current IHT position"]
[]
[null,null,null,{"$f":"TODAY()","v":"2025-12-17"},{"$f":"DATE(YEAR(D7)-7,MONTH(D7),DAY(D7))","v":"2018-12-17"}]
[null,null,{"$f":"IF(Results!E7=\"\",\"\",Results!E7)","v":""},null,null,"Date of death",{"$f":"Results!F11","v":"00:00:00"}]
[]
[null,null,"Total assets less proposed gift(s)",null,null,{"$f":"SUM('Data sheet'!AF2:AF9)-'Gifting details'!J32","v":0}]
[null,{"$f":"IF(C11=\"\",\"\",IFERROR(DATEDIF(C11,Results!F$11,\"y\"),0))","v":0},"less",null,null,null,{"$f":"IF(F11=\"\",\"\",IF(F11>=14,\"Remove\",\"\"))","v":""}]
[null,{"$f":"IF(C12=\"\",\"\",IFERROR(DATEDIF(C12,Results!F$11,\"y\"),0))","v":0},"Total liabilities",null,null,{"$f":"SUM('Data sheet'!AF12:AF14)","v":0},null,null,"This financial planning tool provides the current IHT liability of your client based on the information you provide. In addition, it can show the value of any IHT liability at a future date entered by you (provisional date of death). Finally, you are able to enter a series of proposed gifts to show the IHT impact of these proposed gifts should they be made. "]
[null,{"$f":"IF(C13=\"\",\"\",IFERROR(DATEDIF(C13,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C14=\"\",\"\",IFERROR(DATEDIF(C14,Results!F$11,\"y\"),0))","v":0},"Net estate (after exemptions entered)",null,null,{"$f":"'Data sheet'!AF27","v":0}]
[null,{"$f":"IF(C15=\"\",\"\",IFERROR(DATEDIF(C15,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C16=\"\",\"\",IFERROR(DATEDIF(C16,Results!F$11,\"y\"),0))","v":0},"Nil rate bands available"]
[null,{"$f":"IF(C17=\"\",\"\",IFERROR(DATEDIF(C17,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C18=\"\",\"\",IFERROR(DATEDIF(C18,Results!F$11,\"y\"),0))","v":0},"Nil rate band incl transferrable nil rate band",null,null,{"$f":"'Data sheet'!AF18","v":{"$error":"#N/A"}},null,null,"The results calculated by this tool are based on the information you provide. It is your responsibility to ensure that the information you have input into this tool is accurate, if it is not the figures provided following the calculation will not be correct and should not be relied upon. "]
[null,{"$f":"IF(C19=\"\",\"\",IFERROR(DATEDIF(C19,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C20=\"\",\"\",IFERROR(DATEDIF(C20,Results!F$11,\"y\"),0))","v":0},"Residence nil rate band incl. transferrable",null,null,{"$f":"'Data sheet'!AF22","v":0}]
[]
[null,null,"Gifts within 7 years"]
[null,null,null,null,null,null,null,null,"Every care has been taken to ensure that the information contained in this tool is correct and in accordance with our understanding of the law relating to IHT and HM Revenue and Customs practice as at December 2025. This could change in the future. "]
[null,null,"Total gifts (incl. proposed)",null,null,{"$f":"'Data sheet'!AF10","v":0}]
[]
[null,null,"Tax on gifts after taper relief",null,null,{"$f":"'Data sheet'!AG56+'Data sheet'!Y56","v":0}]
[null,{"$f":"IF(C27=\"\",\"\",IFERROR(DATEDIF(C27,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C28=\"\",\"\",IFERROR(DATEDIF(C28,Results!F$11,\"y\"),0))","v":0},"Taxable estate",null,null,null,null,null,"You should be satisfied that the information you have entered and the results of any calculation are correct, before acting or refraining from acting in reliance upon the information given. "]
[null,{"$f":"IF(C29=\"\",\"\",IFERROR(DATEDIF(C29,Results!F$11,\"y\"),0))","v":""}]
[null,{"$f":"IF(C30=\"\",\"\",IFERROR(DATEDIF(C30,Results!F$11,\"y\"),0))","v":0},"Estate taxable",null,null,{"$f":"'Data sheet'!AF29","v":{"$error":"#N/A"}}]
[]
[null,null,"Tax on estate",null,null,{"$f":"'Data sheet'!AF31-F26","v":{"$error":"#N/A"}},null,null,"Quilter accepts no responsibility for actions taken or refrained from being taken following use of this financial planning tool."]
[]
[]
[null,null,null,null,null,null,null,null,"More information on IHT can be found on our technical insights pages - www.quilter.com/help-and-support/technical-insights/"]
[null,null,"Total tax",null,null,{"$f":"'Data sheet'!AF31","v":{"$error":"#N/A"}}]

{"sheet":"Control sheet","index":7,"n_rows":6,"n_cols":3,"rows_kept":6,"cut":false,"hidden":true,"merged":[]}
["Version control"]
[]
["V1","2023-07-01","Intial launch"]
["V2","2024-04-01","Error message added for same day gifts"]
["V3","2024-07-01","Error with gifts within 7 years calculation including PETs"]
["V4","2024-10-01","Frozen NRBs until 2030"]