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IHT calculation

GH
GH Posts: 366 Forumite
Part of the Furniture 100 Posts Combo Breaker
Have done a search already to no avail so here goes:

To calculate the IHT payable on an estate where there are 3 equal beneficiaries consisting of a spouse and 2 children can someone please confirm the following:

To make the Maths easy as well:

Estate value 600 000 Each share 200 000
IHT payable 40% x (400 000 - 300 000) = 40 000
Net value of estate 600 000 - 40 000 = 560 000
Each beneficiary gains 560 000 / 3 = 186 666

If I'm going wrong somewhere along the line please put me right!!

Thanks in advance
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