Form to submit
Nil rate band transfer is only available if it is claimed in accordance with IHTA 1984, s 8B1. Where a full IHT400 is submitted, the personal representatives (PRs) should complete schedule IHT402. Where the estate is an excepted estate then the claim is made on the probate application. If the death was before 1 January 2022 and the estate was an excepted estate then form IHT217 should be completed.
For further information on the IHT400, see I11.212 onwards.
Burden of proof and paperwork
Where a claim for nil rate band transfer is made the burden will be on the taxpayer to show that the dispositions on A's death did not make full use of the available nil rate band. It will be important to retain relevant records, particularly where A died intestate, or was a joint tenant of property, or left a Will which did not leave all A's estate to B, or had an interest in possession in settled property.
Where A is the first to die and
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Web page updated on 17 Mar 2025 17:36