Allowances from a late husband, wife or civil partner

Did a husband, wife or civil partner of theirs die before them?

Yes No

Did more than one husband, wife or civil partner die before them?

Yes No

Do you want to claim their unused allowances?

Yes No

Their title (optional)

Their first names

Their surname

Date they died

Their last address

Postcode

Date of the marriage or civil partnership

Where it took place

Did they leave a will?IHT402 box 6

Yes No

Was probate or letters of administration taken out for their estate?IHT402 box 8

Yes No

Their Inheritance Tax reference, if there was one (optional)

Net value of their estate passing under their will or intestacyIHT402 box 7

Gifts they made in the 7 years before they died that used their allowance (optional)IHT402 box 10

After exemptions such as the £3,000 a year. Usually nil.

What they left to people other than this person or charityIHT402 box 13

For example cash left to children. If they left everything to the person who has now died, leave this empty.

Their share of joint assets passing to someone other than this person (optional)IHT402 box 14

Did their estate include a trust they could benefit from, or a gift they kept using?IHT402 boxes 15 and 16

Yes No

Was who inherited from them changed by a deed of variation?

Yes No

If yes, the figures above should follow the will as varied, and HMRC needs a copy of the deed.

Did any of these apply to their estate: Business or Agricultural Relief, assets outside the UK worth over £100,000, or they were not domiciled in the UK?

Yes No

These don't stop the claim, but they mean the estate can't be an excepted estate (IHTM06024).

Total value of their estate before exemptions and reliefsIHT436 box 7

Used to check whether their residence allowance was reduced because their estate was over £2 million.

Was any residence nil rate band used on their estate?IHT436 box 6

Yes No

Only possible if they died on or after 6 April 2017 and left a home to their descendants.

Amount of residence nil rate band usedIHT436 box 17

Business and Agricultural Relief given at 100% on their estate and their gifts in the 7 years before death (optional)

Only for a death on or after 6 April 2026. Their unused part of the £2.5 million allowance can pass to this estate (IHTM25532).

Allowances from a late husband, wife or civil partnerSchedules IHT402 and IHT436