IHTM06025 | Rules about excepted estates: making a claim to transfer unused nil rate band

Where an excepted estate meets the conditions (IHTM06024) to claim transferable nil rate band (TNRB) (IHTM43001), and the date of death is on or after 1 January 2022, the claim is made by the personal representatives on the appropriate Probate or Confirmation form sent to the Probate Registry or Sheriff Court (IHTM06031). For deaths before 1 January 2022, they must complete form IHT217 and send it to the Probate Registry or Sheriff Court along with the form IHT205 or form C5.

The normal time limit for claiming TNRB (IHTM43007) applies, so the forms must be delivered to the Probate Registry/Sheriff Court within 24 months after the end of the month in which the death occurred.

The personal representatives cannot apply for a grant as an excepted estate outside this time limit as a late claim for TNRB can only be made at the discretion of an officer of HM Revenue & Customs.

Any late claim for TNRB must be made by delivering form IHT400 and the appropriate supplementary pages.