HMRC Inheritance Tax: Transferable nil rate bands
The Chancellor of the Exchequer announced in his Pre-Budget Report that for
deaths on or after 9 October 2007 it will be possible for spouses and civil
partners to transfer their unused inheritance tax nil rate band allowances.
The following links will take you to the information we have published on
transferable nil rate bands.
- What to do on the death of a spouse or civil partner (PDF 42K)
- Transfer of unused nil rate bands - guidance and examples (updated 23 October 2007) (PDF 62K)
- Transfer of unused nil rate bands - Frequently Asked Questions (updated 23 October 2007) (PDF 62K)
- Form IHT216 Claim to transfer unused Inheritance Tax nil rate band (PDF 160K)
