Dealing with a claim: action in risk assessment; first death on or after 9th October 2007
Our published guidance has advised taxpayers to keep the following records from the first death to support a claim to transfer unused nil rate band
- a copy of the IHT200/400, IHT205 (C5 in Scotland) or full written details of the assets in the estate and their values,
- the death certificate,
- the marriage or civil partnership certificate for the couple,
- a copy of the grant of representation (Confirmation in Scotland),
- a copy of the Will, if there was one,
- a note of how the estate passed if there was no Will,
- a copy of any Deed of Variation or other similar document if one was executed to change the people who inherited the estate,
- any valuation(s) of assets that pass under Will or intestacy other than to the surviving spouse or civil partner,
- the value of any other assets that also passed on the death of the first spouse or civil partner, for example jointly owned assets, assets held in trust in which the deceased had a qualifying interest in possession and gifts made in the 7 years prior to death,
- any evidence to support the availability of relief (such as agricultural or business relief) where the relievable assets pass to someone other than to the surviving spouse or civil partner.
We do not expect taxpayers to provide all this material in support of their claim, however, it will be much easier for them to make the claim if they have these documents.
At the risk assessment stage, you should follow the guidance at IHTM43011 for deaths before 9t h October, but where you are unable to accept the claim at the outset, you should either
- refer the case directly to Compliance Group,
- or provide guidance for PC&S to obtain the relevant supporting information to be able to consider the claim further.