Inheritance Tax: claim to transfer unused Inheritance Tax nil rate band
Use form IHT216 to claim transferable nil rate band after an IHT400 has been submitted and any Inheritance Tax due paid.
Documents
Details
Use form IHT216 to transfer to the deceased鈥檚 estate any unused Inheritance Tax threshold (or 鈥榥il rate band鈥�) from the previously deceased spouse or civil partner.
Before you start
This form is interactive (one that you complete on screen) and you must use to complete it.
if you have problems opening or saving the form.
Where to send the form
Inheritance Tax
HM Revenue and Customs
BX9 1HT
Email HMRC to ask for this form in Welsh (Cymraeg).
Updates to this page
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Added an address for where you should send form IHT216 on the page. Updated form IHT216 to better explain its purpose and clarify technical details. Form boxes have been removed and adjusted to reflect this change. Added a new note about how residence nil rate band (RNRB) affects Inheritance Tax.
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First published.