Inheritance Tax
What is the Transfer of Nil Rate Band (TNRB)?
The Transfer of Nil Rate Band allows the unused Inheritance Tax allowance of a deceased spouse or civil partner to be transferred to the surviving partner’s estate, potentially doubling the amount that can pass free of IHT on the second death.
How it works
When the first of a married couple dies and leaves everything to the surviving partner (which is exempt from IHT), none of their nil rate band is used. That unused portion can be claimed on the second death. In the most common case where none of the first spouse’s NRB was used, the surviving estate can benefit from up to £650,000 in total NRB.
Is there a time limit?
There is no limit on how long ago the first spouse or civil partner died. Even if the first death was decades ago, the TNRB can still be claimed, provided the relevant evidence is available. The claim itself must be made within 2 years of the end of the month in which the second spouse or civil partner died.
What evidence is needed?
Evidence of the first spouse’s estate and the amount of NRB that was unused. This typically includes the Grant of Probate or Letters of Administration from the first estate and the IHT return submitted at the time.
YouCanDoProbate prompts you for information about the first spouse’s estate, calculates the transferable amount automatically, and includes the claim correctly on the IHT402 schedule.
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