Form

Inheritance Tax: claim to transfer unused nil rate band (IHT402)

Use the IHT402 with form IHT400 to transfer any unused nil rate band from the deceased spouse or civil partner to the deceased's estate.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 13 June 2023 — See all updates

Documents

Claim to transfer unused nil rate band (IHT402)

PDF, 335 KB, 4 pages

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Details

Use the IHT402 with form IHT400 to transfer to the deceased’s estate any unused Inheritance Tax threshold (or ‘nil rate band’) from the previously deceased spouse or civil partner.

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Published 4 April 2014
Last updated 13 June 2023 + show all updates

1. 13 June 2023

   IHT402 form has been updated with changes to wording on questions 12,13,18 and 19.

2. 23 March 2023

   Form IHT402 has been updated to remove the 'Pensions' box as it is no longer needed.

3. 23 December 2022

   The calculations from box 18 onwards on the IHT402 form have been amended.

4. 19 October 2022

   Form IHT402 has been updated to include information about the residence nil rate band.

5. 5 February 2016

   IHT402 updated attachment replaced on the page.

6. 4 April 2014

   Added translation