The seven-year clock, the taper band and the tax on the recipient if you died in N years.
What you enter: gift · years ago · if you died in … years · other gifts in the seven years before it.
Money Horizon › Calculators › Estate and later life
Gift clock
Is my gift still counted?
Worked example
Is my gift still counted — an example
Inputs
- Gift
- £100,000
- Years ago
- 4
- If you died in … years
- 2
- Other gifts in the seven years before it
- £300,000
Result
- Years between gift and death
- 6
- Still counted?
- yes
- Taper relief
- 80%
- Uses of the nil-rate band
- £325,000
- Above the band, charged on the recipient
- £75,000
- Tax on the gift
- £6,000
- Clears in
- 3 years
How it is worked out. Gifts made within seven years of death come back into the reckoning oldest first; tax on the part above the band is 40% less 20/40/60/80% for gifts made 3–7 years before.
Related calculators
Not advice. Money Horizon is a planning indicator built on simplified rules. It does not know your full circumstances, cannot replace a regulated adviser, and its figures should not be relied on for any decision. It is not financial advice. Nothing you enter leaves your browser. Calculators use the 2026-27 rules; figures are estimates.