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IHTM43000 | Transferable nil-rate band: - contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents51 entries

  1. IHTM43001Basic principles: introduction
  2. IHTM43002Basic principles: focus is on the extent to which the nil rate band is unused
  3. IHTM43003Basic principles: what constitutes a valid marriage?
  4. IHTM43004Basic principles: what equivalent arrangements to civil partnerships are recognised in the UK?
  5. IHTM43005Basic principles: divorce or dissolution of a civil partnership
  6. IHTM43006Claims and time limits: how to make a claim
  7. IHTM43007Claims and time limits: time limits
  8. IHTM43008Claims and time limits: claims by people other than the personal representatives
  9. IHTM43009Claims and time limits: late claims
  10. IHTM43010Dealing with a claim: reviewing form IHT402 and form IHT216
  11. IHTM43011Dealing with a claim: action in Risk: first death before 9 October 2007
  12. IHTM43012Dealing with a claim: action in Risk: first death on or after 9 October 2007
  13. IHTM43014Dealing with a claim: action in Compliance Group
  14. IHTM43016Dealing with a claim: partially or unconstituted nil rate band trusts
  15. IHTM43020Calculating the transferable nil rate band: how the amount to be transferred is calculated
  16. IHTM43021Calculating the transferable nil rate band: how the amount to be transferred is calculated where there is a lifetime transfer
  17. IHTM43022Calculating 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
  18. IHTM43023Calculating 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
  19. IHTM43024Calculating 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
  20. IHTM43025Calculating 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
  21. IHTM43026Calculating the transferable nil rate band: how to reflect the increased nil rate band on COMPASS
  22. IHTM43030Calculating the transferable nil rate band: survivor has been married to more than one spouse or been in more than one civil partnership
  23. IHTM43031Calculating 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%
  24. IHTM43032Calculating 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
  25. IHTM43033Calculating 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%
  26. IHTM43034Calculating the transferable nil rate band: chargeable lifetime transfers by the second spouse or civil partner
  27. IHTM43035Calculating the transferable nil rate band: survivor was married to or in civil partnership with someone who was entitled to TNRB from an earlier death, where no claim was made on the earlier death
  28. IHTM43040Calculating the transferable nil rate band: simultaneous deaths
  29. IHTM43041Calculating the transferable nil rate band: legitim
  30. IHTM43042Domicile/long term residence: calculation where domicile/long term residence of first spouse or civil partner to die is outside the UK
  31. IHTM43043Domicile/long term residence: calculation where the domicile/long term residence of the survivor at the first death is outside the UK
  32. IHTM43044Interaction with conditional exemption and woodlands relief: conditionally exempt property or woodlands in the estate of the first spouse or civil partner to die
  33. IHTM43045Interaction with conditional exemption and woodlands relief: recapture charge arising before the death of the survivor
  34. IHTM43046Interaction with conditional exemption and woodlands relief: recapture charge arising after the death of the survivor
  35. IHTM43047Interaction with alternatively secured pensions: deceased’s estate includes funds in an alternatively secured pension
  36. IHTM43060Other issues: application when the first death occurred under Estate Duty and Capital Transfer Tax
  37. IHTM43062Other issues: settling the amount of unused TNRB at the first death
  38. IHTM43063Other issues: requests to revise values included on the first death
  39. IHTM43064Other issues: excepted estates and transferable nil rate band
  40. IHTM43065Other issues: the rate of tax on exit charges from relevant property trusts which include TNRB before the first ten year anniversary
  41. IHTM43066Other issues: valuing the first estate, ascertained valued for CGT
  42. IHTM43067Other issues: effect of clearance certificates
  43. IHTM43068Other issues: disclosure of TNRB calculations to other liable persons
  44. IHTM43013Dealing with a claim: action in PC&S
  45. IHTM43015Dealing with a claim: points for Compliance Group
  46. IHTM43048Interaction with alternatively secured pensions: calculations where the deceased’s estate includes funds in an alternatively secured pension
  47. IHTM43049Interaction with alternatively secured pensions: restriction of nil rate band on recapture charge
  48. IHTM43050Interaction with alternatively secured pensions: calculation of recapture charge on scheme member’s death and TNRB where spouse’s death triggers the recapture charge.
  49. IHTM43051Interaction with alternatively secured pensions: calculation of recapture charge on scheme member’s death where spouse dies and TNRB has been claimed before the recapture charge is triggered.
  50. IHTM43052Interaction with alternatively secured pensions: calculation of recapture charge on scheme member’s death and TNRB where spouse dies after the recapture charge.
  51. IHTM43061Other issues: penalties for incorrect claim for transferable nil rate band