For financial advisers only
On completion of this module you should be able to:
Inheritance tax can severely impact what can be passed on to future generations. But with the right planning the effect of IHT can be minimised. It is therefore essential for adviser when considering wealth transfer to understand what IHT may be payable in the event of death.
This module should take around 1 hour to complete. It includes a short self -assessment quiz to check what you have learned and a 60 minutes CII/PFS accredited CPD certificate can be claimed.
This module covers what is included in someone’s estate on death, how to determine the available nil rate band and when reliefs may reduce the tax payable. It outlines the reporting and IHT payment requirements.
Please read our Technical Guide – IHT on death before attempting the self-assessment questions.