IHTM46042 | Transfer of unused RNRB: the brought-forward allowance: when and how claims are made

In accordance with IHTA84/S8G(3) there is no brought-forward allowance (IHTM46040) unless a claim is made for it under IHTA84/S8L. A claim for brought-forward allowance may be made by the deceased’s personal representatives within 2 years ending from the end of the month in which death occurs or, if at a later time, within 3 months beginning with the date on which they first started to act.

If no claim is made by the personal representatives in the time allowed, any other person liable for the tax can make a claim within such later period as an officer of Revenue and Customs may allow in a particular case.

A claim made in either of the periods mentioned above may be withdrawn no later than one month after the end of the period concerned.

You should apply the guidance at IHTM43009 for the circumstances in which a late claim may be accepted.

Although there is no prescribed form, a claim for brought-forward allowance can be made using IHT436, which asks for all of the information required to work out the brought-forward allowance due.