Form

Inheritance Tax: claim to transfer unused nil rate band (IHT402)

Use the IHT402 with form IHT400 to transfer any unused nil rate band from the deceased spouse or civil partner to the deceased's estate.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
19 October 2022 — See all updates

Documents

Claim to transfer unused nil rate band (IHT402)

Ref: IHT402 (English) PDF, 310 KB, 4 pages

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Details

Use the IHT402 with form IHT400 to transfer to the deceased’s estate any unused Inheritance Tax threshold (or ‘nil rate band’) from the previously deceased spouse or civil partner.

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Published 4 April 2014
Last updated 19 October 2022 + show all updates

  1. Form IHT402 has been updated to include information about the residence nil rate band.

  2. IHT402 updated attachment replaced on the page.

  3. Added translation

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