IHT is not linked to income level.

(THE MONGDADDY Wibble jib-jib!, Tue 4 Jun 2024, 12:49, archived)

Not unless he's handing you a cheque for £2300 and you haven't filed your accounts for years.
Oh sorry, you said IHT.
(The Porcupine From Purgatory we of all lost both have them, Tue 4 Jun 2024, 12:52, archived)