Personal tax – form

Inheritance Tax: claim to transfer unused nil rate band (IHT402)

Use the IHT402 with form IHT400 to transfer to the deceased's estate any unused Inheritance Tax threshold (or 'nil rate band') from the previously deceased spouse or civil partner

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Use the IHT402 with form IHT400 to transfer to the deceased’s estate any unused Inheritance Tax threshold (or ‘nil rate band’) from the previously deceased spouse or civil partner.

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