Inheritance Tax Threshold 2025/26. Inheritance tax additional threshold (residence nil rate band) — from 6 april 2017; The main inheritance tax threshold will remain frozen at £325,000 until 2030, as well the additional rate you get when passing on a property, which is set at £175,000.
What are the current rates and allowances for inheritance tax (iht)? Currently, the inheritance tax nil rate band is £325,000 which has.