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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Transferable nil-rate band: - contents

Basic principles
  1. IHTM43001
    Basic principles: Introduction
  2. IHTM43002
    Basic principles: Focus is on the extent to which the nil rate band is unused
  3. IHTM43003
    Basic principles: What constitutes a valid marriage?
  4. IHTM43004
    Basic principles: What equivalent arrangements to civil partnerships are recognised in the UK?
  5. IHTM43005
    Basic principles: Divorce or dissolution of a civil partnership
Claims and time limits
  1. IHTM43006
    Claims and time limits: How to make a claim
  2. IHTM43007
    Claims and time limits: Time limits
  3. IHTM43008
    Claims and time limits: Claims by people other than the personal representatives
  4. IHTM43009
    Claims and time limits: Late claims
Dealing with a claim
  1. IHTM43010
    Dealing with a claim: Reviewing form IHT402 and form IHT216
  2. IHTM43011
    Dealing with a claim: Action in risk assessment - first death before 9 October 2007
  3. IHTM43012
    Dealing with a claim: Action in risk assessment - first death on or after 9 October 2007
  4. IHTM43013
    Dealing with a claim: Action in PC&S
  5. IHTM43014
    Dealing with a claim: Action in Compliance Group
  6. IHTM43015
    Dealing with a claim: Points for Compliance Group
  7. IHTM43016
    Dealing with a claim: Improperly constituted nil rate band trusts
Calculating the transferable nil rate band
  1. IHTM43020
    Calculating the transferable nil rate band: How the amount to be transferred is calculated
  2. IHTM43021
    Calculating the transferable nil rate band: How the amount to be transferred is calculated where there is a lifetime transfer
  3. IHTM43022
    Calculating the transferable nil rate band: How the amount to be transferred is calculated where the first estate is less than the IHT nil rate band on the first death
  4. IHTM43023
    Calculating the transferable nil rate band: How the amount to be transferred is calculated where the first estate is less than the IHT nil rate band on the first death and with a lifetime transfer
  5. IHTM43024
    Calculating the transferable nil rate band: How there may still be an amount to be transferred even though IHT is paid as a result of the death
  6. IHTM43025
    Calculating the transferable nil rate band: Interaction of ability to transfer unused nil rate band with double taxation agreements, double taxation relief and successive charges relief
  7. IHTM43026
    Calculating the transferable nil rate band: How to reflect the increased nil rate band on COMPASS
  8. IHTM43030
    Calculating the transferable nil rate band: Survivor has been married to more than one spouse or been in more than one civil partnership
  9. IHTM43031
    Calculating the transferable nil rate band: Survivor has been married to more than one spouse or been in more than one civil partnership - limitation at 100%
  10. IHTM43032
    Calculating the transferable nil rate band: Survivor was married to or in a civil partnership with someone who was entitled to TNRB from an earlier death
  11. IHTM43033
    Calculating the transferable nil rate band: Survivor was married to or in a civil partnership with someone who was entitled to TNRB from an earlier death - limitation at 100%
  12. IHTM43034
    Calculating the transferable nil rate band: Chargeable lifetime transfers by the second spouse or civil partner
  13. IHTM43035
    Calculating the transferable nil rate band: Survivor was married to or in a civil partnership with someone who was entitled to TNRB from an earlier death - where no claim was made on the earlier death
  14. IHTM43040
    Calculating the transferable nil rate band: Simultaneous deaths
  15. IHTM43041
    Calculating the transferable nil rate band: Legitim
Domicile
  1. IHTM43042
    Domicile: Domicile of first spouse or civil partner to die
  2. IHTM43043
    Domicile: Calculation where the domicile of the survivor at the first death is outside the UK
Interaction with conditional exemption and woodlands relief
  1. IHTM43044
    Interaction with conditional exemption exemption and woodlands relief: Conditionally exempt property or woodlands in the estate of the first spouse or civil partner to die
  2. IHTM43045
    Interaction with conditional exemption exemption and woodlands relief: Recapture charge arising before the death of the survivor
  3. IHTM43046
    Interaction with conditional exemption exemption and woodlands relief: Recapture charge arising after the death of the survivor
Interaction with alternatively secured pensions
  1. IHTM43047
    Interaction with alternatively secured pensions: Deceased's estate includes funds in an alternatively secured pension
  2. IHTM43048
    Interaction with alternatively secured pensions: Calculations where the deaceased's estate includes funds in an alternatively secured pension
  3. IHTM43049
    Interaction with alternatively secured pensions: Restriction of nil rate band on recapture charge
  4. IHTM43050
    Interaction with alternatively secured pensions: Calculation of recapture charge on scheme member's death and TNRB where spouse's death triggers the recapture charge
  5. IHTM43051
    Interaction with alternatively secured pensions: Calculation of recapture charge on scheme member's death where spouse dies and TNRB has been claimed before the recapture charge is triggered
  6. IHTM43052
    Interaction with alternatively secured pensions: Calculation of recapture charge on scheme member's death and TNRB where spouse dies after the recapture charge
Other issues
  1. IHTM43060
    Other issues: Application when the first death occurred under Estate Duty and Capital Transfer Tax
  2. IHTM43061
    Other issues: Penalties for incorrect claim for transferable nil rate band
  3. IHTM43062
    Other issues: Settling the amount of unused TNRB at the first death
  4. IHTM43063
    Other issues: Requests to revise values included on the first death
  5. IHTM43064
    Other issues: Excepted estates and transferable nil rate band
  6. IHTM43065
    Other issues: The rate of tax on exit charges from relevant property trusts which include TNRB before the first ten year anniversary
  7. IHTM43066
    Other issues: Valuing the first estate - ascertained value for CGT
  8. IHTM43067
    Other issues: Effect of clearance certificates or clearance letters
  9. IHTM43068
    Other issues: Disclosure of TNRB calculations to other liable persons