Form

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.

• From: HM Revenue & Customs
• Published: 6 August 2014
• Last updated: 14 April 2023 — See all updates

Documents

Inheritance Tax: claim to transfer unused Inheritance Tax nil rate band (IHT216)

Ref: IHT216

PDF, 638 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use form IHT216 to transfer to the deceased’s estate any unused Inheritance Tax threshold (or ‘nil rate band’) 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 Adobe Reader to complete it.

Contact the Online services helpdesk 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).

Published 6 August 2014
Last updated 14 April 2023 + show all updates

1. 14 April 2023

   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.

2. 6 August 2014

   First published.