Personal tax – 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.



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.