SSAS provider and administrator WBR Group has launched a new Inheritance Tax (IHT) calculator to help advisers cope with the government’s planned changes to IHT and pensions.

From April 2027 the government is planning to impose Inheritance Tax on unused pensions when they are inherited.

The new tool is available on the WBR website and WBR says it has been developed in response to forthcoming changes in inheritance tax and pension legislation.

The calculator provides a three-stage estimation of an individual or couple’s potential IHT liability today, in April 2026 - when the Business Property Relief (BPR) and Agricultural Relief (APR) changes take effect - and in April 2027 when new rules for unused pensions are introduced.

Leicester-based WBR says the tool enables advisers, accountants, and clients to start to plan with a “longer-term perspective” that is needed as a result of the Budget 2024 changes. The calculator can adjust strategies proactively and should help advisers engage in "more informed estate planning conversations" ahead of key legislative milestones, WBR says.

The tool sits alongside a broader suite of resources offered by WBR to help clients respond to evolving policy landscapes.

The IHT Calculator is accessible through the WBR Group website and is supported by WBR’s specialist tax advisory and pension/actuarial teams.

WBR said the launch underlined the group’s commitment to equipping the professional community and their clients with “practical resources” to navigate regulatory change.

Tom Lodge, director of tax at WBR Group, said: "With the landscape for inheritance tax set to change dramatically over the next two years, it is vital that advisers and their clients have access to accurate, forward-looking tools.

"Legislative change can create uncertainty, and our new IHT Calculator offers a practical way to understand exposure, demonstrate the impact of potential reforms, and tailor advice accordingly.

“It is a valuable tool for supporting informed conversations, proactive planning and confident decision-making around estate and future planning."

WBR Group provides expert in-house solutions including SSAS administration and trusteeship, strategic tax, legal services, commercial property and actuarial advice.  

WBR's head office is in Leicester with offices in Bristol, Bolton, Salisbury, London, and Wimbledon and provides support to clients across the UK. The firm administers 4,000 SSAS plans with assets of over £4bn.

• WBR Group has appointed Callum James as a tax director.