Form IHT402: Claim Transferable Nil-Rate Band (2026 Guide)

Form IHT402 is how the surviving spouse’s estate claims the unused nil-rate band of a predeceased husband, wife, or civil partner. Filed alongside IHT400 on second death, it can lift the tax-free threshold from £325,000 to as much as £650,000. Not automatic. Not generous. Strict, paperwork-heavy, and governed by a two-year deadline most families do not know exists. Miss the window and you hand HMRC tax Parliament never intended you to pay.

When Do You Need This?

Widow, widower, or surviving civil partner dies, and personal representatives want to draw down the unused NRB of the first spouse. Called Transferable Nil-Rate Band (TNRB). It was created by Finance Act 2008, Schedule 4, which inserted s.8A Inheritance Tax Act 1984 — the section the claim is made under.

Need IHT402 if ALL of these true:

• Deceased was married/civil partnership when first spouse died
• First spouse died before this person
• First spouse did not use all of NRB (often because everything passed spouse-to-spouse under spouse exemption, using zero NRB)
• Filing IHT400

NOT needed if: divorced before first death (extinguishes transfer), or first spouse’s estate used 100% NRB already. How the couple owned their home matters too — a notice of severance converting joint tenants to tenants in common is often what allowed the first estate to use part of its nil-rate band.

What It Involves

Supporting schedule to IHT400. Sits in same pack. Asks for first spouse’s personal details, date of death, estate value, gifts/legacies using NRB, percentage of NRB unused. Calculates what unused percentage is worth today — against the current £325,000 nil-rate band threshold, not the threshold on first death.

Critical point: transfer is by percentage, not monetary amount. 100% unused NRB from 1995 death (when NRB was £154,000) is worth £325,000 today. Survivor’s estate benefits from uplift.

If the estate includes a home passing to direct descendants, the separate residence nil rate band is claimed in the same pack on Form IHT435: residence nil rate band (HMRC guidance) — and any unused portion from the first death can be transferred too, on form IHT436.

Fees and Costs

No HMRC filing fee for IHT402. Free to submit. The separate probate application fee (PA1P) is £526 where the estate is over £5,000, with no fee at £5,000 or less — the figure published by HMCTS on GOV.UK, checked 21 August 2026. Traditional solicitor IHT400 pack drafting: £1,200–£4,500.

How to Complete It

1. About the Spouse Who Died First

First spouse’s full name, DOB, date of death, last address. Date of death is load-bearing — rules and thresholds depend on it. Pull from death certificate.

2. Relationship

Confirm marriage/civil partnership. Evidence: marriage/civil partnership certificate. Religious ceremony without civil registration does not count.

3. First Spouse’s Estate

Gross and net value. Amount passed to survivor under spouse exemption. Anything passed to others. Use IHT account filed on first death (IHT400, IHT205, or pre-2004 Cap 202/C1). If none filed: reconstruct from probate records, bank statements, will.

4. Legacies and Gifts Made by First Spouse

Specific legacies to non-spouse beneficiaries + lifetime gifts within 7 years of first death. Tells HMRC how much NRB used. Will left everything to survivor: spouse exemption swallows estate, zero NRB used, maximum 100% transfer.

5. Calculating Unused Percentage

Unused NRB % = (NRB on first death − NRB used on first death) ÷ NRB on first death × 100

Example: first spouse died 2002 (NRB £250,000). Left £50,000 to sister, rest to survivor. NRB used: £50,000. Unused: £200,000. Percentage: 80%. Applied today: 80% × £325,000 = £260,000 uplift. Combined with survivor’s own £325,000 = £585,000 tax-free.

6. Supporting Documents

Send certified copies (not originals):

• First spouse’s death certificate
• Marriage/civil partnership certificate
• First spouse’s will (if any) + codicils
• Grant of probate/letters of administration from first death
• IHT account from first death (IHT400, IHT205, Cap 202, C1)
• Deed of variation affecting first estate

Decades-old documents lost: write narrative explaining efforts — General Register Office, probate registry, HMRC, solicitor archive. HMRC accepts best evidence where originals genuinely lost.

Key Deadlines

• Two years from end of month of second death — the statutory claim window for TNRB under s.8B IHTA 1984, or three months from when the personal representatives first act if that ends later. Miss it and the relief is lost unless HMRC allows a longer period.
• Six months from end of month of second death — inheritance tax is due. Interest runs if unpaid.
• Twelve months from end of month of second death — default IHT400 filing deadline.
• Four years — HMRC enquiry window.

What Happens After You File

IHT400 + IHT402 submitted. Payment reference issued. After tax paid: HMRC sends you a letter with a unique code and the probate values (England & Wales — the IHT421 goes to the court only in Northern Ireland). You quote the code in the PA1P.

Timelines 2026: HMRC acknowledges within 4 weeks; the code letter usually within about 20 working days of HMRC receiving the account; grant 4–8 weeks after. Delays common where TNRB evidence incomplete — HMRC queries pause clock.

HMRC accepts: unused percentage uplifts threshold. Challenges: respond with further evidence, appeal to the First-tier Tribunal (Tax Chamber) under s.222 IHTA 1984.

Once HMRC agrees the final figures and all the tax is paid, you can ask for formal discharge from further liability using Form IHT30: the inheritance tax clearance certificate.

Common Mistakes

• Missing two-year deadline — most expensive error
• Confusing TNRB with RNRB — separate claims, separate forms (IHT402 vs IHT435)
• Calculating by monetary amount not percentage
• Assuming divorce preserves transfer — it does not
• Missing multiple predeceased spouses — can claim all, capped at 100%
• Forgetting deeds of variation
• Sending originals instead of certified copies

Lifetime gifts in the seven years before the first death are what most often erode the “unused” percentage — schedule them accurately on Form IHT403: gifts and the seven-year rule.

The Rules That Apply

• Inheritance Tax Act 1984 — s.8A (transfer), s.8B (claims), s.8C (RNRB interaction)
• Finance Act 2008, Schedule 4 — introduced TNRB
• HMRC Inheritance Tax Manual IHTM43001 onwards

Related Court Forms & Guides

• Form PA1A: Probate (no will) — applying for a grant where there is no will.
• Form PA1P: Probate (with will) — applying for probate where there is a will.
• Form IHT400: Inheritance Tax — the full inheritance tax account.
• Form IHT205: Estate Information — the short-form estate return.
• Civil Court Forms Index — every civil court form guide in one place.

How Chris Can Help

Chris drafts full IHT400 pack including IHT402 (TNRB), IHT435 (RNRB), IHT436 (transferable RNRB) to HMRC standard. Feed Chris death certificates, wills, estate figures. Chris produces numbered, box-by-box completion of every schedule, flags evidence still needed, cover letter for submission.

The founder’s own story: family probate cost £1,200 quote, 2 years with solicitor without resolution. One afternoon with Chris, forms drafted, estate closed in 3 weeks. Most solicitors excellent — ours simply was not a fit. That experience is why eLitigant exists.

Larger estates or contested wills: Draft my papers →.

FAQ

First spouse died in 1970s?

Yes. No backstop. Estate tax (pre-1975) and CTT (1975–1986) treated as equivalent to NRB.

No will from first death?

Intestacy applied. Survivor typically inherited most/all — often 100% transfer. Need letters of administration, not will.

My spouse died and left everything to me — do I need to file?

Yes, but your personal representatives will on your death. Keep first spouse’s paperwork in your estate file.

IHT402 vs IHT436?

IHT402 transfers the unused general nil-rate band (£325,000). IHT436 transfers an unused residence nil-rate band (£175,000) from the first death — the residence band for this estate is itself claimed on IHT435. Separate reliefs, separate forms, same two-year deadline.

Claim TNRB more than once?

Yes if widowed more than once. Separate IHT402 for each predeceased spouse. Combined capped at 100%.

Deed of variation affects claim?

Can do. If beneficiaries signed a deed of variation within 2 years of first death redirecting to non-spouse, NRB may have been used that would otherwise have been unused.

HMRC refuses the claim?

Notice of determination. 30 days to appeal to HMRC under s.222 IHTA 1984. Ultimately First-tier Tribunal (Tax Chamber).

See it done — your Form IHT402 transfer of nil-rate band in minutes

A Form IHT402 nil-rate-band transfer — the figures and boxes done for you in minutes, not hours of cross-referencing. Scroll the sample below.

YOUR FORM IHT402 TRANSFER OF NIL-RATE BAND · drafted by Chris · sampleSCROLL ↓

Draft my Document →

One day · unlimited forms & drafts · contracts & correspondence too · no subscription · you check, sign & file

Related inheritance-tax forms

IHT435 residence nil-rate band · IHT403 gifts & the 7-year rule · IHT30 clearance · IHT205 (pre-2022 estates) · IHT421 probate summary

Frequently asked questions

What is Form IHT402 for?

It lets the personal representatives of a surviving spouse or civil partner claim the unused nil-rate band (the Transferable Nil-Rate Band, or TNRB) of the spouse who died first. It is a supporting schedule to IHT400 and sits in the same pack.

When do I need it?

When a widow, widower or surviving civil partner dies, the first spouse died before them while they were married or in a civil partnership, and the first spouse did not use all of their nil-rate band — often because everything passed spouse-to-spouse under the spouse exemption. You do not need it if the couple divorced before the first death, or if the first estate already used 100% of the band.

Is the transfer a fixed amount of money?

No. The transfer is by percentage, not a monetary amount. The unused percentage from the first death is applied against the current threshold, not the threshold in force when the first spouse died, so the survivor’s estate benefits from any uplift.

Is there a deadline?

Yes — two years from the end of the month in which the survivor died, or three months from when the personal representatives first act if that ends later (s.8B(3) IHTA 1984). Other inheritance-tax timings (payment and IHT400 filing) also apply. Check the current figures and dates for your situation before relying on any of them.

What documents do I need to send?

Certified copies (not originals) such as the first spouse’s death certificate, the marriage or civil partnership certificate, the first spouse’s will and any codicils, the grant from the first death, the inheritance tax account from the first death, and any deed of variation. Where decades-old documents are genuinely lost, the page notes you can write a narrative explaining your efforts, as HMRC accepts best evidence.

Can I claim more than once?

Yes, if you have been widowed more than once — a separate IHT402 for each predeceased spouse, with the combined transfer capped at 100%.

Related guides: Form IHT400: Inheritance Tax account · Form IHT205: Estate Information · Form PA1P: Probate (with will) · All civil court forms