Form

Inheritance Tax: claim to transfer unused nil rate band for excepted estates (IHT217)

Use form IHT217 with form IHT205 (or C5 (2006) in Scotland) to claim a transfer of unused nil rate band if the estate is an excepted estate and the whole of the nil rate band is available to transfer.

Documents

Inheritance Tax: claim to transfer unused nil rate band for excepted estates (IHT217)

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Details

Claim for excepted estates to transfer unused Inheritance Tax nil rate band from a late spouse or civil partner to the second spouse or civil partner who has now died.

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

Published 4 April 2014