Three Nil Rate Bands

Trusts Discussion
1

Hi,

I have an estate where I can claim three nil rate bands. Does anyone know how to claim that on the IHT400?

Simon

Simon J. Shaffer

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2

I don’t think thats possible. The maximum is two per person as far as I have understood, so it would be interesting to hear how you believe three are claimable.

For what its worth, I occasionall make an unsubstantiated claim as perhaps being the first professional in the country to claim four nil rate bands… and just to clarify I mean where h and w have died and they each had their own and a previous spouses and appropriate NRB Wills… a fairly uncommon scenario!

3

You just submit a separate IHT402 for each deceased former spouse. Add an explanation in the ‘Additional information’ section on page 16 of IHT400 to explain the situation to HMRC.

You cannot claim more than 100% additional NRB (£325,000) on top of the testator’s own.

4

Where the deceased has been married and widowed several times, you can of course claim the unused percentages of the NRBs of previously deceased spouses provided the total claimed does not exceed 100% of the NRB and the same applies to the RNRB.

Patrick MORONEY

5

Also I suppose it’s worth adding that if the second of the three deaths in question was less than two years ago it may be possible - by careful use of a variation - to claim all three nil-rate bands.