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Last modified: 08/05/2011

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Compiled by The Probate Wizard
The Wizard fills the blanks and does the sums. Read more.

Claim to transfer unused nil-rate band (IHT217)

The IHT217 should be completed if the personal representatives wish to apply to transfer the unused nil-rate of a deceased spouse or civil partner.

The Probate Wizard compiles form IHT217.

The IHT217 is a relatively new form (available from March 2011). It is provided by HM Revenue & Customs. It only applies to estates requiring the IHT205 (another form should be completed if the IHT400 is required). We'll be providing guides on this topic soon.

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