Inheritance tax checker

PhineasFinn

Hello, everyone. 

I'm just starting the probate process for my mother's estate. It is an excepted estate and everything is being left to my father. Just under five years before she died my parents made gifts totalling £90,000 to us children. The government's online inheritance tax checker doesn't appear to apply any tapering system so it would seem that £45,000 will be removed from my mother's £325,000 personal allowance.
Also for the net qualifying value of estate for inheritance tax, the funeral expenses are deducted. Can this be right? 

buddy9

Taper relief only applies if the total value of gifts made in the 7 years before is over the £325,000 tax-free threshold.

Funeral expenses are deducted before NQV calculated.

PhineasFinn

Thank you for the response. 

I've found it unclear from the inheritance tax checker what the position is where one of the people who made the gift has died within 7 years but the other gift giver hasn't. For example if the surviving spouse lives on then presumably their share of the gift is not taxed. How would HMRC know that the share of the gift from the  first person to die should be taxed at a different rate?