Probate: Reminding HMRC there is an unused IHT allowance.

izaac

I am applying for Probate on my mother's estate. Where in IHT205 - or where else -do I remind HMRC that I can combine my father's unused IHT allowance with mum's as he gave everything to mum when he died in 2006?

I have scanned the documents but can't see it!

Pennywise

You should complete form IHT217 to claim the transfer of the nil rate band.

Instructions on page 5 of the "notes to help you fill int he IHT205" booklet.

Then you just need to tick the box on page 8 of the IHT205 form where it says "twice the excepted estate limit.....form 217 attached".

Brown_Bear_2

The comment from Pennywise is correct as long as all sole assets passed to your mother. The form assumes that 100% of the Nil Rate Band is transferable.