Skip to content Skip to sidebar Skip to footer

Form: Inheritance Tax: claim to transfer unused Inheritance Tax nil rate band

Use form IHT216 to claim transferable nil rate band after an IHT400 has been submitted and any Inheritance Tax due paid.

Documents

Inheritance Tax: claim to transfer unused Inheritance Tax nil rate band (IHT216)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use form IHT216 to transfer to the deceased’s estate any unused Inheritance Tax threshold (or ‘nil rate band’) from the previously deceased spouse or civil partner.

Before you start

This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it.

Contact the Online services helpdesk if you have problems opening or saving the form.

Where to send the form

Inheritance Tax

HM Revenue and Customs

BX9 1HT

Email HMRC to ask for this form in Welsh (Cymraeg).

Use form IHT216 to claim transferable nil rate band after an IHT400 has been submitted and any Inheritance Tax due paid.

Documents

Inheritance Tax: claim to transfer unused Inheritance Tax nil rate band (IHT216)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use form IHT216 to transfer to the deceased’s estate any unused Inheritance Tax threshold (or ‘nil rate band’) from the previously deceased spouse or civil partner.

Before you start

This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it.

Contact the Online services helpdesk if you have problems opening or saving the form.

Where to send the form

Inheritance Tax

HM Revenue and Customs

BX9 1HT

Email HMRC to ask for this form in Welsh (Cymraeg).