A guided form to help executors of excepted estates claim an unused nil-rate band for inheritance tax
Since 9 October 2007, it has been possible for spouses and civil partners to transfer their unused inheritance tax nil rate band. This meant that any part of the nil rate band that was not used when the first spouse or civil partner died could be transferred to the surviving spouse or civil partner for use by their estate on their death.
Now, under new rules, if the whole of the nil rate band is available to transfer to the estate of the second spouse or civil partner to die, you can make a claim using the excepted estates procedures, subject to certain rules.
The ProbateCalc IHT217 guided form helps executors to make a claim within the excepted estate status. Comprehensive help is provided and checks are made to ensure that your claim is valid according to Inland Revenue rules. When completed, the information is transferred to the official HMRC form, ready to be signed and sent.