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Official guidance

Inheritance Tax Manual

IHTM43000 · Transferable nil-rate band: - contents

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IHTM43001 · Basic principles: introduction
IHTM43002 · Basic principles: focus is on the extent to which the nil rate band is unused
IHTM43003 · Basic principles: what constitutes a valid marriage?
IHTM43004 · Basic principles: what equivalent arrangements to civil partnerships are recognised in the UK?
IHTM43005 · Basic principles: divorce or dissolution of a civil partnership
IHTM43006 · Claims and time limits: how to make a claim
IHTM43007 · Claims and time limits: time limits
IHTM43008 · Claims and time limits: claims by people other than the personal representatives
IHTM43009 · Claims and time limits: late claims
IHTM43010 · Dealing with a claim: reviewing form IHT402 and form IHT216
IHTM43011 · Dealing with a claim: action in Risk: first death before 9 October 2007
IHTM43012 · Dealing with a claim: action in Risk: first death on or after 9 October 2007
IHTM43014 · Dealing with a claim: action in Compliance Group
IHTM43016 · Dealing with a claim: partially or unconstituted nil rate band trusts
IHTM43020 · Calculating the transferable nil rate band: how the amount to be transferred is calculated
IHTM43021 · Calculating the transferable nil rate band: how the amount to be transferred is calculated where there is a lifetime transfer
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
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
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
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
IHTM43026 · Calculating the transferable nil rate band: how to reflect the increased nil rate band on COMPASS
IHTM43030 · Calculating the transferable nil rate band: survivor has been married to more than one spouse or been in more than one civil partnership
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%
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
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%
IHTM43034 · Calculating the transferable nil rate band: chargeable lifetime transfers by the second spouse or civil partner
IHTM43035 · Calculating 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
IHTM43040 · Calculating the transferable nil rate band: simultaneous deaths
IHTM43041 · Calculating the transferable nil rate band: legitim
IHTM43042 · Domicile/long term residence: calculation where domicile/long term residence of first spouse or civil partner to die is outside the UK
IHTM43043 · Domicile/long term residence: calculation where the domicile/long term residence of the survivor at the first death is outside the UK
IHTM43044 · Interaction with conditional exemption and woodlands relief: conditionally exempt property or woodlands in the estate of the first spouse or civil partner to die
IHTM43045 · Interaction with conditional exemption and woodlands relief: recapture charge arising before the death of the survivor
IHTM43046 · Interaction with conditional exemption and woodlands relief: recapture charge arising after the death of the survivor
IHTM43047 · Interaction with alternatively secured pensions: deceased’s estate includes funds in an alternatively secured pension
IHTM43060 · Other issues: application when the first death occurred under Estate Duty and Capital Transfer Tax
IHTM43062 · Other issues: settling the amount of unused TNRB at the first death
IHTM43063 · Other issues: requests to revise values included on the first death
IHTM43064 · Other issues: excepted estates and transferable nil rate band
IHTM43065 · Other issues: the rate of tax on exit charges from relevant property trusts which include TNRB before the first ten year anniversary
IHTM43066 · Other issues: valuing the first estate, ascertained valued for CGT
IHTM43067 · Other issues: effect of clearance certificates
IHTM43068 · Other issues: disclosure of TNRB calculations to other liable persons
IHTM43013 · Dealing with a claim: action in PC&S
IHTM43015 · Dealing with a claim: points for Compliance Group
IHTM43048 · Interaction with alternatively secured pensions: calculations where the deceased’s estate includes funds in an alternatively secured pension
IHTM43049 · Interaction with alternatively secured pensions: restriction of nil rate band on recapture charge
IHTM43050 · Interaction with alternatively secured pensions: calculation of recapture charge on scheme member’s death and TNRB where spouse’s death triggers the recapture charge.
IHTM43051 · Interaction 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.
IHTM43052 · Interaction with alternatively secured pensions: calculation of recapture charge on scheme member’s death and TNRB where spouse dies after the recapture charge.
IHTM43061 · Other issues: penalties for incorrect claim for transferable nil rate band

Inheritance Tax Manual
Transferable nil-rate band: - contents

IHTM43015 | Dealing with a claim: points for Compliance Group

From HM Revenue & Customs · Inheritance Tax Manual

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