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IHT217 - Claim to transfer unused nil rate band for excepted estates

Forms

Form URL
pdf icon IHT217 (PDF, 209KB)
Description

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.

Use form IHT217 with form IHT205 (or C5 (2006) in Scotland) to claim a transfer of unused nil rate band if the estate is an excepted estate and the whole of the nil rate band is available to transfer.

Help and guidance relating to this form

Form URL
IHT206 (2011) - Notes to help you fill in form IHT205 (2011) (PDF, 482KB)
Use this guide to help you fill in form IHT205 (2011) Return of Estate Information if the person died on or after 6 April 2011.

Related forms

IHT205 (2011) - Return of estate information
Use the IHT205 form as part of the probate process if the deceased's estate is an 'excepted estate' and the person that died was a permanent resident of England, Wales or Northern Ireland
C5 (2006) - Return of Estate Information
Use this form with form C1 Confirmation if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006 with their permanent home Scotland
C1 - Confirmation
If the deceased lived in Scotland, use this form and its continuation form C2 to apply for confirmation by providing an inventory of the deceased’s estate

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