Is the transferred allowance based on the old threshold?

No. A percentage transfers and is applied to the threshold in force at the second death, so the amount is usually higher than the band at the first death.

Tax · 5 min read

Claiming a late spouse's unused nil-rate band

A widow or widower's estate can often use up to double the allowances. It is not automatic — it has to be claimed, with evidence from a death that may have been decades ago.

Written and reviewed by Ramani Gill, Founder & CEO — Solicitor, TEP, BA, LLM. Last reviewed 2026-08-19.

How the transfer works

When the first spouse died, anything passing to the survivor was exempt, so their nil-rate band may have gone unused. The unused percentage — not the cash amount — transfers to the survivor's estate and is applied to the band in force at the second death.

Used on first death	Percentage transferred	Added on second death
Nothing	100%	A further £325,000
Half the band	50%	Half of £325,000
The whole band	0%	Nothing

The evidence HMRC expects

The first spouse's death certificate
The marriage or civil partnership certificate
A copy of the first will, or confirmation of intestacy
The grant from the first death, if there was one
Details of anything the first estate left to someone other than the survivor

Doing this yourself?

Our guided service walks an executor through valuations, the HMCTS forms and the estate accounts for a one-off £349.

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The forms

Claim the transferred nil-rate band on IHT402, and any transferred residence nil-rate band on IHT436, both filed with the IHT400.

Old records are the usual obstacle

Start the search for the first estate's paperwork early. Where records are gone, HMRC will consider other evidence, but assembling it takes time.

GOV.UK — Transferring the nil-rate band

Common questions

Is the transferred allowance based on the old threshold?: No. A percentage transfers and is applied to the threshold in force at the second death, so the amount is usually higher than the band at the first death.

Not sure whether this estate is straightforward?

The free suitability checker asks about jurisdiction, disputes and complexity, and tells you in a few minutes whether a self-help route is sensible — or whether you should speak to a solicitor. No account needed.

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