ProbateCalc IHT217

Inheritance Tax Form 217

Claim for excepted estates to transfer unused Inheritance Tax nil rate band from a late spouse or civil partner to the second spouse or civil partner who has now died.

STEP 2 - Spouse's or civil partner's details

Fill in this part with details of the spouse or civil partner who died first

Title

First Name

Last Name

Address Line 1

Address Line 2

Address Line 3

Post Code

Date of marriage or civil partnership

Place of Marriage

Locality of Marriage

Date of Death

Was a grant of representation taken out ?

Yes No

Date of Grant

Place of Grant

Info

STEP 3 - Information about the deceased who died second

Fill in this part with details about the person who died second

First Name

Last Name

Date of Death

Net Estate Value (Box K on IHT205)

Info

STEP 4 - Finalisation

This step checks and finalises the information for form IHT217

Net Estate Value

Nil Rate Band at year of death

£ .00

Double Nil Rate Band

£ .00

Info

The information you provided does not qualify for IHT217. The Net Estate value is greater than double the nil rate band.

The information you provided qualifies for IHT217. Click on Official Form to obtain the official form complete with your data. This will be emailed to you seperately.

Official Form

Inheritance Tax Form 217

Claim for excepted estates to transfer unused Inheritance Tax nil rate band from a late spouse or civil partner to the second spouse or civil partner who has now died.

STEP 1 - Questions about the estate of the spouse or civil partner who died first

Q1. Were they domiciled (had their permanent home) in the UK at the date of death ?

Q2. Did they have any jointly owned assets which passed after their death to anyone other than the spouse or civil partner who has died now ?

Q3. Did they make any gifts or other transfers during the 7 years before they died that were not exempt from Inheritance Tax ?

Q4. Was their estate wholly exempt from Inheritance Tax ?

Q5. Were either agricultural and/or business relief deducted either from their estate or from any gifts they made during their lifetime ?

Q6. Did they make any gifts with reservation of benefit other than to the spouse or civil partner who has died now ?

Q7. Did they benefit from a trust during their lifetime ?

STEP 2 - Spouse's or civil partner's details

Was a grant of representation taken out ?

STEP 3 - Information about the deceased who died second

STEP 4 - Finalisation