Q&As

The deceased (B) survived their first spouse (A) and remarried. Should the transferable nil band rate (TNRB) of A be claimed on B's death, or can that TNRB be claimed on the death of the surviving spouse from the second marriage (C)?

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Published on: 27 January 2021

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The transferable nil rate band (TNRB) is only available if it is claimed in accordance with section 8B of the inheritance tax Act 1984 (IHTA 1984).

See Practice Note: IHT—nil rate band (NRB) and transferable NRB, in particular example 3 in section ‘Calculating the TNRB‘, which covers a similar factual scenario to that posed by the Q&A. As Practice Note states, if the TNRB is not claimed by B's personal representatives (PRs), it is possible for C's PRs to claim it on behalf of B's estate, provided that it does not affect any IHT that was due

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Jurisdiction(s):

United Kingdom

Key definition:

Inheritance tax definition

What does Inheritance tax mean?

Inheritance Tax is paid on an estate when somebody dies or when trusts or gifts are made during someone's lifetime.

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