Finding a Local Inheritance Tax Accountant is not simply about choosing the nearest firm on Google. Inheritance Tax planning can involve lifetime gifts, property, trusts, pensions, business interests, agricultural assets and family circumstances, so the accountant needs specialist knowledge rather than just general bookkeeping experience.

A good Local Inheritance Tax Accountant should be able to examine your complete financial position, explain the relevant HMRC rules and identify where legitimate exemptions or reliefs may apply. This becomes particularly important because UK Inheritance Tax rules have changed for deaths occurring from 6 April 2026, including important reforms to Business Property Relief and Agricultural Property Relief.

Check Whether They Actually Specialise in Inheritance Tax

Start by asking how regularly the accountant deals with Inheritance Tax rather than assuming that every qualified accountant is equally experienced in this area.

Inheritance Tax work can require detailed consideration of:

• Lifetime gifts and potentially exempt transfers

• Trust arrangements and chargeable lifetime transfers

• Property and investment portfolios

• Business and agricultural assets

• Spouse or civil partner exemptions

• Residence nil rate band claims

• Estate valuations and liabilities

• HMRC forms and estate administration

A practitioner who regularly handles estates should be comfortable discussing these issues without relying on vague explanations.

Check Their Knowledge of Current IHT Thresholds

For the 2026 to 2027 tax year, the standard Inheritance Tax nil rate band remains £325,000. The residence nil rate band is £175,000 where the relevant conditions are met, with the residence band taper beginning when the net estate exceeds £2 million.

The standard Inheritance Tax rate is 40% on the taxable portion of an estate. A reduced 36% rate can apply where at least 10% of the relevant estate is left to charity.

A knowledgeable accountant should also explain that unused nil rate bands and residence nil rate bands may potentially be transferred between spouses or civil partners. A qualifying surviving spouse's estate can therefore potentially benefit from allowances of up to £1 million, subject to the detailed conditions.

Ask How They Handle Lifetime Gifts

One of the most important questions is how the accountant reviews gifts made during the donor's lifetime.

A common client situation is a parent who has given £100,000 to a child several years before death. The treatment cannot simply be described as "outside Inheritance Tax after seven years." The nature of the gift, the date, whether it was a potentially exempt transfer, and whether the donor retained any benefit can all matter.

A reliable accountant should investigate:

• The date and value of significant gifts

• Who received each gift

• Whether gifts were made into trusts

• Whether the donor continued benefiting from an asset

• Annual and other available exemptions

• Earlier chargeable transfers

This historical review can materially change the calculation of the taxable estate.

Examine Their Approach to Property and the Family Home

Property is frequently the largest asset in a UK estate, which makes residence planning particularly important.

The residence nil rate band can apply where a qualifying residence is inherited by direct descendants, but the rules contain conditions and restrictions. The additional allowance can also be reduced where the estate exceeds the £2 million taper threshold.

For example, an individual with a £650,000 home and other assets of £500,000 may initially appear to have a straightforward estate. However, the accountant should establish ownership, debts, previous gifts, the intended beneficiaries and whether the home qualifies for the residence nil rate band.

This is why simply using an online IHT calculator may not be sufficient for complex estates.

Look for Experience With Business and Agricultural Assets

If you own a trading company, shares in a private business, farmland or another qualifying enterprise, specialist advice becomes even more important.

From 6 April 2026, qualifying agricultural and business property can receive 100% relief up to a £2.5 million allowance, with qualifying value above the allowance generally receiving 50% relief. Certain listed or market traded shares have also had their Business Property Relief treatment changed.

A reliable adviser should therefore ask about:

• Company ownership and share structure

• Length of ownership

• Nature of the business

• Agricultural land and farming arrangements

• Lifetime transfers

• Trust interests

• Whether relief conditions are actually satisfied

A business owner should not assume that simply owning shares means the entire value is automatically exempt from IHT.

Once you have identified several potential advisers, the next step is to test their technical knowledge, communication style and ability to deal with the practical administration of an estate. The cheapest quote is not necessarily the lowest-cost option if an error creates an avoidable tax liability.

Ask for a Clear Explanation of Their Fees

Inheritance Tax work varies enormously in complexity, so reputable firms may charge a fixed fee, hourly rate or staged fee.

Ask whether the quotation covers:

• Initial estate review

• Lifetime gift analysis

• IHT calculations

• Completion of relevant HMRC forms

• Communication with HMRC

• Probate-related tax work

• Trust or business relief analysis

• Follow-up queries

A £500 basic calculation and a £3,000 complex estate review are not necessarily comparable services. What matters is understanding precisely what you are paying for.

Check Professional Credentials and Technical Support

You should establish the accountant's professional qualifications and whether the firm has appropriate professional indemnity insurance.

Membership of a recognised professional body can provide useful reassurance, although qualifications alone do not guarantee specialist IHT expertise.

For complicated estates, ask whether the accountant works with solicitors, probate specialists, independent financial advisers or valuation professionals when necessary. An estate involving a family business, trust and several properties may require coordinated professional advice.

Test Their Understanding With a Realistic Example

One of the best ways to assess an adviser is to give them a simplified version of your circumstances and ask what information they would need before estimating the IHT liability.

For example, suppose an estate contains:

• A home worth £700,000

• Investments of £450,000

• Bank accounts of £150,000

• A business interest worth £1.5 million

• Debts of £100,000

A competent accountant should not immediately give you a definitive tax bill. They should first investigate ownership, the nature of the business, previous gifts, beneficiaries, spouse or civil partner history, available reliefs and whether the residence qualifies for the RNRB.

That cautious approach is a positive sign. Good IHT advice begins with gathering evidence rather than guessing.

Make Sure They Can Deal With HMRC Estate Requirements

Estate administration often involves more than calculating a figure.

Depending on the circumstances, the personal representatives may need to provide detailed information about assets, liabilities, gifts and reliefs to HMRC. Some lifetime transfers also have specific reporting requirements.

The accountant should understand the distinction between an estate that has no IHT liability and an estate where information still needs to be reported. HMRC confirms that an estate may still need to be reported even where no tax ultimately becomes payable.

For lifetime chargeable transfers, HMRC also has specific reporting procedures and forms, with the precise form depending on the nature of the transfer.

Consider Whether Local Access Actually Adds Value

A local adviser can be particularly useful where meetings are easier face to face or where the accountant has established relationships with local solicitors, probate professionals and valuers.

However, "local" should not be treated as the main quality test. A specialist accountant who understands your circumstances and can communicate effectively may be more valuable than a nearby general practice with little IHT experience.

When comparing firms, consider:

Watch for Warning Signs Before Instructing Them

Be cautious if an adviser promises that they can "eliminate" Inheritance Tax without first reviewing your circumstances.

Other warning signs include:

• Guaranteed tax savings before reviewing documents

• Little interest in previous lifetime gifts

• No discussion of the residence nil rate band

• Treating every business asset as automatically exempt

• Giving a tax figure without checking valuations

• Refusing to explain their fee structure

• Outdated information about the 2026 IHT relief changes

The best Local Inheritance Tax Accountant will usually ask more questions than you expect before offering firm recommendations.

For example, the April 2026 changes mean that agricultural and business relief planning can no longer be approached using assumptions based solely on the previous 100% relief regime. HMRC guidance now provides for the £2.5 million 100% relief allowance and 50% relief above that allowance, subject to the detailed rules.

Ultimately, the right accountant should be able to translate complicated IHT legislation into practical decisions: what information to gather, which reliefs may apply, which lifetime gifts need reviewing, what the likely exposure could be, and what action should be considered before a transfer or death occurs.