HMRC internal manual

Inheritance Tax Manual

IHTM43000 - Transferable nil-rate band: - contents

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