Download the IHT217 form to Claim to transfer unused nil rate band for excepted estates.
When to use this form use this form to claim a transfer of unused nil rate band if:
• the person who has died now, died on or after 6 April 2010
• their spouse or civil partner, who died before them, died
on or after 13 November 1974 (5 December 2005 for
• when the spouse or civil partner died their estate did not use up any of the nil rate band available to it (see note on page 4)
• you have filled in form IHT205 (C5(2006) in Scotland) and the value of the estate of the person who has died now is below twice the Inheritance Tax nil rate band and the estate otherwise qualifies as an excepted estate Information and documents you will need.
You will need to find out who the executor of the spouse’s or civil partner’s estate was as you will need information from them to complete this form. You will also need to find out who benefited from the estate of the spouse or civil partner
who died first and what assets were in the estate.
You should get copies of the following documents for the estate of the spouse or civil partner who died first.
Keep them safe in case we ask to see them later. Do not send the documents with the form.
• Grant of representation (confirmation in Scotland)
• If the spouse or civil partner left a will, a copy of it.
• If a Deed of Variation or other similar document was executed to change the people who inherited the estate of the spouse or civil partner, a copy of it Sending in this form Send this form together with the form IHT205 (or C5(2006) in Scotland) to the probate registry/sheriff clerk’s office with the application for the grant of representation/confirmation.