Form: Inheritance Tax: claim to transfer unused nil rate band for excepted estates (IHT217)

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  • January 1, 2022

Use form IHT217 with form IHT205 (or C5 (2006) in Scotland) to claim a transfer of unused nil rate band if the estate is an excepted estate and the whole of the nil rate band is available to transfer.Use form IHT217 with form IHT205 (or C5 (2006) in Scotland) to claim a transfer of unused nil rate band if the estate is an excepted estate and the whole of the nil rate band is available to transfer.Read MoreFormHM Revenue & Customs – Activity on GOV.UK

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