Has this already happened?
The rules change on 6 April 2027, so the date matters. Pensions count towards an estate for deaths on or after that date, and not before it.
Roughly what is the estate worth?
Include the house at what it would sell for, savings, investments, and anything else of value. Leave pensions out — we'll ask about those separately. A rough figure is fine.
Deduct the mortgage and any other debts.
Were they married or in a civil partnership?
This does more work than any other question. A widow or widower can usually use their late husband or wife's allowances as well as their own — which doubles them.
How much of it passes to their husband, wife or civil partner?
Anything passing to a surviving spouse or civil partner is exempt — but only that part of it. Whatever goes to children or anyone else is not, and that is where most surprises come from. A rough figure is fine.
Leave out the home if you are telling us about it in the next question.
And the pension — who is it nominated to?
A pension does not pass under the will. It goes where the scheme nomination says, so the spouse exemption only reaches it if they are the one named.
What is the home worth, if one is passing to their children or grandchildren?
There's an extra allowance of up to £175,000 for a home left to direct descendants — but never more than the home is actually worth. Stepchildren, adopted and foster children count. Nieces, nephews and friends don't.
Enter 0 if there's no home, or it's going to someone else.
What are the pensions worth?
Any pension pot not yet used — a SIPP, a personal pension, workplace pensions from old jobs. If you're not sure there are any, it's worth checking: unclaimed pensions are the most commonly missed asset in an estate.
Enter 0 if there are none, or if they were all already being drawn as an income for life. Leave out death in service cover, a dependant’s scheme pension, and a joint-life annuity bought alongside the member’s own — none of those count towards the estate at all.
Did they give away anything substantial in the last seven years?
Gifts made within seven years of death can still count. The date matters as much as the amount: tax on a gift drops away after three years and disappears entirely at seven. Normal birthday and Christmas presents don't count — we mean lump sums, help with a house deposit, that sort of thing.
Leave it blank if there were none. If you know the amount but not the date, leave the date empty and we'll assume the worst case.