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

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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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Published 4 April 2014
Last updated 5 February 2016 + show all updates
  1. IHT402 updated attachment replaced on the page.
  2. Added translation