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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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My wife and I are sensible, educated and technical people but the probate system via the HMRC/Gov websites just left us confused. We searched for help and YouCanDoProbate appeared on a search. Reviews were good so thought we should try it out. It really has been the best money spent. The step by step process which then completes all the forms you require, not being able to proceed until the previous step is ready and the general hand-holding is excellent. I used the telephone support once for a quick a question, which was answered perfectly. Really appreciate the help during a testing time. Have already recommended and will continue to do so.

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Title : I cannot recommend YouCanDoProbate more for a dedicated and high quality service ! When I first registered with YouCanDoProbate I was dubious: as it was an on-line format and I am incredibly poor with anything electronic, but I need not have worried. As soon as I sent a pleas for help my emails were answered and followed up with a phone call from Tom or Adam on the same day, and often within an hour ! They both had lots of patience and understood my concerns (which were really minor issues !) I was never felt to feel foolish and always treated with respect and professionalism. I had recently helped my brother to obtain probate when his wife passed away, and he paid thousands of pounds to a Solicitor for much less than I have had to do with my case. I only hope my application is accepted, and I now have substantial records to refer to regarding the estate due to this process.

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The system was very user friendly, and easy to use. The case was not straight forward and when needed, the telephone support was superb. Will definitely use again. Highly recommended.

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Throughout the process, every time we were unsure of something a representative (Tom) of Youcando Probate was at the end of the phone and could not have been more helpful. The whole process was easy and quick to complete.

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Probate is a tricky (and potentially expensive) area for most people to navigate. YouCanDoProbate really does make it possible for anyone who is moderately computer literate to successfully put in an application themselves. The website is arguably the best of its kind that I have ever used. I needed to have four phone consultations to reassure me on various points. The calls were prompt, unrushed, and with someone who really knew what they were talking about. Brilliant.

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YCDP asked all the right questions, it was fairly easy to complete. I spent about 2 months preparing the application, getting valuations etc. Probate was approved in 3 weeks from posting the application.

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Straightforward and easy to use, I’d recommend this to anyone. I’ve had to apply for probate on an estate with various investments, property and outstanding tax. I entered all information over a couple of days, prompted by they software. I think it would be hard to go wrong. I had questions answered very quickly either by phone or email. There was a slight glitch which resulted in incorrect tax form generation. I sent a query in on a service ticket and got a phone call over a weekend that resolved everything. My IHT400 and Probate were accepted and granted straight away. Providing you have all information about the estate to hand, this makes it very easy. Well worth the money. Thanks.

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Solicitors wanted to charge me between £2300 and £2700! They made it sound very complicated. I contacted this firm who offered a fixed fee of £500. Their online platform was easy to follow. When I ran into a couple of things I wasn’t sure of I called their helpline. They guided me through those areas and it was all sorted and posted off the same day. The solicitors had quoted me six to twelve months to get the Grant. I’ve just received it in six weeks! I don’t normally bother with writing reviews but felt I had to with this firm. They were superb. I’m just coming up to eighty and hate form filling. If I can do it , anyone can. Excellent.

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Additional costs: The probate registry fee of £526 (for all estates over £5,000) and any additional official copies at £2 each. (Payable directly to HM Courts and Tribunals Service by cheque or postal order, enclosed with your application forms).
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© YouCanDoProbate • YouCanDoProbate is a trading name of Kabing Ltd.
YouCanDoProbate is an online platform providing legal forms and information. YouCanDoProbate is not a law firm and is not regulated by the Solicitors Regulation Authority (SRA). Our online probate and inheritance tax service is an online platform providing probate and inheritance tax forms and information to allow you to complete inheritance tax returns and apply for probate yourself. Our telephone, email and livechat support provides guidance only, we do not provide bespoke advice, including estate planning or tax advice and it is not a substitute for a lawyer’s advice about complex estate planning or tax issues.
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