IHTM25535 - AR/BR 100% relief allowance: transfer of unused allowance - claims by people other than the personal representatives
If no claim is made by the personal representatives within the permitted period, then any other person who is liable for the tax of the death of the surviving spouse or civil partner may make the claim. The time limit for admitting such a claim will be at the discretion of an officer of the Revenue and Customs.
A situation may arise where there has been no claim on the death of a surviving spouse or civil partner and this will have a knock-on effect on the amount of allowance that may be claimed in turn on the death of the survivor’s second spouse or civil partner. This is catered for by IHTA84/S 124F(2) IHTA, which allows the personal representatives of the second spouse or civil partner to make a claim in respect of the survivors’ estate. This is only possible if this will not change the amount of Inheritance Tax due in the estate of the first surviving spouse or civil partner.
Although it is possible to claim unused 100% relief allowance from more than one deceased spouse or civil partner, the total claimed cannot exceed 100% of the 100% relief allowance.