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If Inheritance Tax is due or full details are needed. You must report the value of the estate to HM Revenue and Customs ( HMRC ) by completing form IHT400. You must submit the form within 12 months of the person dying. You may have to pay a penalty if you miss the deadline.

The IHT217 is specifically used on estates where the first deceased spouse left everything to their partner who survived them, there can be no legacies to other family members or friends otherwise the amount left in legacies will be taken away from their nil rate band.

The amount of the unused nil rate band can be transferred to the survivor of the marriage or civil partnership to increase the value of the nil rate band available on their death. Since the transfer does not happen automatically, you must fill in this form and make a claim to transfer it.

Details. 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.

Form IHT217 above can only be used where 100% of the estate on the first death passed to the surviving spouse/civil partner. Form IHT402 is used when some of the allowance has been used on the first death (e.g. some funds passed to children or other beneficiaries).

Changes to Inheritance Tax Returns On 1 January 2022, there was a regulation amendment that changed the way in which Inheritance Tax (IHT) was reported. Prior to the change, you needed to submit an IHT return by way of form IHT205 (and sometimes IHT217) to HMRC as part of the application process.

Form IHT402 (Claim to transfer unused Nil Rate Band) Form IHT217 above can only be used where 100% of the estate on the first death passed to the surviving spouse/civil partner. Form IHT402 is used when some of the allowance has been used on the first death (e.g. some funds passed to children or other beneficiaries).

For deaths occurring after the 1st January 2022 you will no longer be required to complete an IHT205 or C5 (Scotland) for excepted estates in the UK, an updated PA1 or C1 form will be the only form required to receive a grant of probate or certificate of confirmation.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232