IHTM25534 - AR/BR 100% relief allowance: transfer of unused allowance – time limits for claim
The claim to transfer any unused 100% relief allowance must be made within the permitted period. The permitted period is the period of four years from the end of the month in which the death occurred, or where it ends later the period of six months after the personal representatives first acted as such.
Under IHTA84/S124F(1)(b), an officer of HMRC has the discretion to extend that period where circumstances are appropriate. The same principles for late claims of the transferable nil rate band as explained at IHTM43009 will apply to late claims for the transfer of the 100% relief allowance.
Example
Four-year rule: if the survivor died on 15 March 2027, the claim must be made by 31 March 2031.
6-month rule: if the survivor died on 15 March 2027, but the personal representatives only started acting on 10 July 2031, the claim must be made by 10 January 2032.
Withdrawing a claim
If the personal representatives wish to withdraw the claim this must be done no later than one month after the end of the permitted period.