Inheritance Tax Act 1984 section 8B

Claims under section 8A

Section 8B sets out who may claim a transfer of unused nil-rate band between spouses or civil partners, the time limits for making such a claim, and the rules for withdrawing or combining claims.

• The survivor's personal representatives have first priority to claim within the permitted period; if they do not, any other person liable for the tax on the survivor's death may claim with HMRC's agreement.
• The permitted period is two years from the end of the month in which the survivor dies, or three months from when the personal representatives first act (whichever is later), though HMRC may extend this.
• A claim made within the permitted period may be withdrawn up to one month after the end of that period.
• Where a section 8A claim was never made on an earlier spouse's or civil partner's death, the survivor's claim may incorporate that earlier unused allowance, provided doing so does not alter the tax due on the earlier death.