IHT402, Claim to transfer unused nil rate band
Form IHT402 claims the unused Inheritance Tax threshold of a spouse or civil partner who died first, transferring it to the current estate. Fill in the official HMRC PDF below.
This is the genuine HMRC PDF, unmodified. Source: HMRC official page.
What is IHT402?
IHT402 is the schedule used to transfer to the deceased’s estate any unused Inheritance Tax threshold, the nil rate band, from a spouse or civil partner who died earlier. If the first death used none of the threshold, the whole of it can pass across, which can double the amount the second estate can pass on before tax.
The claim is made as a percentage rather than a cash figure, so the transferred band is worked out against the nil rate band in force at the second death. HMRC asks for evidence about the first estate, typically the marriage or civil partnership certificate, the death certificate, the will, and any grant of representation, so the transfer can be checked.
Who files IHT402?
- Personal representatives of someone who was widowed or survived a civil partner
- Executors whose estate would otherwise pay tax that the transferred threshold removes
- Administrators handling a second death where the first spouse left everything to the survivor
- Practitioners assembling an IHT400 pack for a surviving spouse’s estate
How to fill out IHT402
- Enter the details of the spouse or civil partner who died first, including the date of death and where the estate was dealt with.
- Set out what passed on the first death and to whom, so the amount of nil rate band actually used can be worked out.
- Deduct any chargeable transfers and exemptions to arrive at the unused percentage of the threshold.
- Gather the supporting evidence HMRC lists, such as the marriage or civil partnership certificate and the earlier will or grant.
- Download the finished PDF and send it with the completed IHT400 to Inheritance Tax, HM Revenue and Customs, BX9 1HT.
Quick fill IHT402 on this page
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Frequently asked questions
Can IHT402 be sent on its own?
No. It is a schedule to the IHT400 and is posted as part of that pack. If the estate qualifies as an excepted estate, the transferred threshold is usually claimed through the probate application instead.
What if the first spouse died many years ago?
The claim can still be made. You will need records from the earlier estate to show how much of the threshold was used, which is why HMRC asks for the will, the death certificate and any grant.
Is this the same as the residence nil rate band?
No. IHT402 transfers the ordinary nil rate band. The residence nil rate band is claimed on IHT435, and any transferred residence band on IHT436.