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Nil rate band

Transfer unused nil rate bands with the Title Research Transferable Nil Rate Band Pack, thus saving inheritance tax.

If a deceased died on or after 9th October 2007 and their spouse or civil partner predeceased them without using all of the nil rate band available to them at the time, it is open to the deceased’s Personal Representatives (PRs)to transfer any unused portion of the predeceasing spouse’s nil rate band and add it to the deceased’s nil rate band, thus saving IHT.

HMRC require documentary evidence that the deceased had a spouse who predeceased. They also need to know who benefited from the predeceasing spouse’s estate, whether there was a trust, who the predeceasing spouse’s PRs were, how much of the predeceasing spouse’s nil-rate band was used, and require sight of any deed of variation on the predeceasing spouse’s estate.

The Title Research Nil Rate Band Pack provides a 14-day delivery of the deceased’s marriage certificate, the predeceasing spouse’s death certificate and will and grant or confirmation (if any). Where the dates and places of marriage and death are known, we charge £90 exclusive of VAT and disbursements (typically £19). Where dates and places are not known, and more detailed research is required, our fee is £249 exclusive of VAT and disbursements.

To find out more or for an initial discussion of your requirements, telephone us now on 0345 87 27 600 or fill out the enquiry form here.

Useful Documents

Useful information on our Nil-Rate Band Pack
IHT 400 form

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Call our team now for a no obligation discussion and quote on 0345 87 27 600

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