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Q&As
Can the transferable nil rate band be claimed on the death of a surviving spouse where the first spouse died in 1965?
Published on: 04 July 2019
In order to claim the transferable nil rate band (NRB), it is necessary for the individuals to have been married or in a civil partnership at the date of the first death. For spouses, it does not matter when the first death occurred (subject to the points raised below), although the second death must be on or after 9 October 2007. For civil partners, the first death must occur on or after 5 December 2005 (ie the introduction of civil partnerships) and the second death on or after 9 October 2007.
We have assumed in this Q&A that the individuals concerned were married at the date of the first death. Therefore, assuming that the second spouse died on or after 9 October 2007, the transferable NRB can, in theory, be claimed even though the first spouse died in 1965.
However, there may be practical and evidential
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Jurisdiction(s):
United Kingdom
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Related legal acts:
Key definition:
Estate duty definition
What does Estate duty mean?
A tax on death and on lifetime transfers that was introduced in 1894 to replace probate duty. estate duty was replaced by capital transfer tax in 1974–75 and, subsequently, by inheritance tax . It is still relevant for deaths before 13 March 1975 in determining whether the transferable nil-rate band applies.
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