Rules about excepted estates: making a claim to transfer unused nil rate band
Where an excepted estate meets the conditions (IHTM06024) to claim transferable nil rate band (TNRB) (IHTM43001), the claim is made by the personal representatives filling in form IHT217 and sending it to the Probate Registry or Sheriff Court along with the form IHT205 or formC5 (IHTM06031).
The normal time limit for claiming TNRB (IHTM43007) applies, so the forms must be delivered to the Probate Registry/Sheriff Court within 24 months after the end of the month in which the death occurred.
The personal representatives cannot apply for a grant as an excepted estate outside this time limit as a late claim for TNRB can only be made at the discretion of an officer of HM Revenue & Customs.
Any late claim for TNRB must be made by delivering form IHT400 and the appropriate supplementary pages.