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
6 April 2025 바카라 사이트� See all updates

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Details

Use the IHT402 with form IHT400 to transfer to the deceased바카라 사이트檚 estate any unused Inheritance Tax threshold (or 바카라 사이트榥il rate band바카라 사이트�) from the previously deceased spouse or civil partner.

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Updates to this page

Published 4 April 2014
Last updated 6 April 2025 show all updates

  1. The IHT402 form has been updated for the 2025 to 2026 tax year.

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

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

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

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

  6. IHT402 updated attachment replaced on the page.

  7. Added translation

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