IHTM43000 - 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: first death before 9 October 2007
3. IHTM43012

   Dealing with a claim: action in Risk: first death on or after 9 October 2007
4. IHTM43014

   Dealing with a claim: action in Compliance Group
5. IHTM43016

   Dealing with a claim: partially or unconstituted 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 conventions, 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 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

Other issues

1. IHTM43060

   Other issues: application when the first death occurred under Estate Duty and Capital Transfer Tax
2. IHTM43062

   Other issues: settling the amount of unused TNRB at the first death
3. IHTM43063

   Other issues: requests to revise values included on the first death
4. IHTM43064

   Other issues: excepted estates and transferable nil rate band
5. IHTM43065

   Other issues: the rate of tax on exit charges from relevant property trusts which include TNRB before the first ten year anniversary
6. IHTM43066

   Other issues: valuing the first estate - ascertained value for CGT
7. IHTM43067

   Other issues: effect of clearance certificates
8. IHTM43068

   Other issues: disclosure of TNRB calculations to other liable persons