Form

Inheritance Tax: claim to transfer unused Inheritance Tax nil rate band (IHT216)

Use form IHT216 to claim transferable nil rate band after an IHT400 has been submitted and any Inheritance Tax due paid.

Document

Inheritance Tax: claim to transfer unused Inheritance Tax nil rate band (IHT216)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use form IHT216 to transfer to the deceased’s estate any unused Inheritance Tax threshold (or ‘nil rate band’) from the previously deceased spouse or civil partner.

Published 6 August 2014