Form

Inheritance Tax: claim to transfer unused Inheritance Tax nil rate band

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

Documents

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

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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.

Before you start

This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it.

Contact the Online services helpdesk if you have problems opening or saving the form.

Where to send the form

Inheritance Tax
HM Revenue and Customs
BX9 1HT

Email HMRC to ask for this form in Welsh (Cymraeg).

Updates to this page

Published 6 August 2014
Last updated 14 April 2023 + show all updates
  1. Added an address for where you should send form IHT216 on the page. Updated form IHT216 to better explain its purpose and clarify technical details. Form boxes have been removed and adjusted to reflect this change. Added a new note about how residence nil rate band (RNRB) affects Inheritance Tax.

  2. First published.

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