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How to fill in form IHT402

Claim the unused inheritance tax nil-rate band of a spouse or civil partner who died before the person whose estate is now being administered.

This walkthrough explains the IHT402 schedule field by field, including the first-death records, historical nil-rate-band figures, and the percentage calculation most executors need to check carefully.

✓ Official source checked 23 August 2026 · GOV.UK last revised this form 6 April 2025IHT402 on GOV.UK
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United KingdomInformational, not legal or financial adviceOfficial source: GOV.UK
Official form · always current

This is the same official IHT402 file HM Revenue & Customs publishes on GOV.UK — the link below fetches the current version live from GOV.UK the moment you click it, so it can never go out of date.

Current version: April 2025 · confirmed on GOV.UK 23 August 2026

This walkthrough takes IHT402 field by field, in plain English. Most of the form is administrative; the hard part is knowing which death each section is asking about, and which nil-rate-band figure applies.

The mistake that changes the calculation
IHT402 asks about two deaths.

Section 2 is about the spouse or civil partner who died first — often years before the estate you're now administering.

Section 4 then uses the nil-rate band from that earlier date, not today's £325,000 threshold.

Using the wrong year changes the unused percentage and reduces the amount you can claim.
The form, in summary
Valoren
IHT4024 pages40 fields guided
With Valoren20 minutes
Without Valoren2–3 hours
with first-death records
Deadline
24 monthsfrom the end of the
month of death
Who Files
Personal repsof the second-to-die
spouse or partner
£
Fee
Freeto file
Filed with IHT400
Draws from your Estate File
the records this form is built from
PersonalCivil Dossier·Personal Record·Legal Instruments·Digital Access Map·Financial Accounts·Asset Inventory·Income & Outgoings·Policy Index·Medical Abstract·Property Folio·Succession Plan·Digital Legacy Registry·Business Interests & Directorships·Funeral & Committal Wishes·Dependent Care & Handoff·RegistryMaster Registry·Renewal Register·People, Authority & Contacts·Designated Places·Kinship & Succession Map·SecureAccess Controls·Recovery Routes·Custody & Contingency·EventsDeath & Estate Activation·Incapacity & Medical Proxy·Absence & Continuity Cover·Access Loss & Identity Recovery·Legal Dispute & Evidence Protocol·Theft & Asset Compromise·Property Damage & Incident Response·Relocation & Address Update Protocol·Separation & Custody Documentation·Business Interruption & Continuity·PersonalCivil Dossier·Personal Record·Legal Instruments·Digital Access Map·Financial Accounts·Asset Inventory·Income & Outgoings·Policy Index·Medical Abstract·Property Folio·Succession Plan·Digital Legacy Registry·Business Interests & Directorships·Funeral & Committal Wishes·Dependent Care & Handoff·RegistryMaster Registry·Renewal Register·People, Authority & Contacts·Designated Places·Kinship & Succession Map·SecureAccess Controls·Recovery Routes·Custody & Contingency·EventsDeath & Estate Activation·Incapacity & Medical Proxy·Absence & Continuity Cover·Access Loss & Identity Recovery·Legal Dispute & Evidence Protocol·Theft & Asset Compromise·Property Damage & Incident Response·Relocation & Address Update Protocol·Separation & Custody Documentation·Business Interruption & Continuity·
Legal basisStatute

IHT402 is the claim by which the personal representatives of a surviving spouse or civil partner transfer the percentage of the nil-rate band that was unused on the first death, under IHTA 1984 ss.8A-8C.

The transfer is expressed as a percentage of the unused band rather than a fixed cash sum (s.8A(3)-(4)), so when the survivor dies the carried-forward percentage is applied to the nil-rate band in force at that later date, potentially uplifting it by up to 100%.

The most common pitfall is missing or misapplying the claim window: under s.8B the claim is normally due within two years of the end of the month of the second death (or, if later, three months from when the PRs first act), and claimants frequently fail to retain the first spouse's death certificate, marriage/civil partnership certificate and a copy of the first will/grant needed to evidence how much of the band was actually used.

Section by section

The form, section by section.

Before you start, you’ll need:
  • Who Files — Personal representatives of the second-to-die spouse or civil partner
  • 4 pages · 40 fields guided
  • Draws from your Estate File — Civil Dossier, Personal Record, Legal Instruments
Section 1

About the person whose estate is now being administered

Establishes identity of the deceased whose estate you're now handling — the second of the two deaths in the transferable nil-rate band calculation. This is the person who just died, whose IHT400 you're filing.

Surname, first names, date of death

Must match the death certificate exactly.

If you've completed IHT400 first (recommended), copy these details verbatim.

Inheritance Tax reference

Only present if HMRC has already issued one — typically after IHT400 acknowledgement.

Leave blank if not yet issued; HMRC will reconcile.

Date of birth, National Insurance number

NI number if known.

Older records may not have it; that's acceptable.

Domicile at date of death

Usually UK.

Non-UK domicile triggers different rules — refer to IHTM43040 and consider professional advice.

Statute reference: IHTA 1984 s.8A(1).

Establishes identity of the deceased whose estate you're now handling — the second of the two deaths in the transferable nil-rate band calculation. This is the person who just died, whose IHT400 you're filing.

HMRC · IHT402
Section 2

About the person who died first (the predeceased spouse)

Critical role-confusion section. The 'deceased' in this section is the spouse or civil partner who died first — often years or decades before the recent death. Many executors confuse the two people.

First-deceased's surname, first names, date of birth, date of death

The earlier of the two deaths.

May have been decades ago.

Death certificate is the primary source; the Probate Registry can supply official copies via their online service for a small fee if originals are lost.

Last permanent address + domicile at first death

Where the first-deceased was living at their death.

Non-UK domicile at first death changes the calculation — check HMRC's guidance (IHTM43040) and consider professional advice.

HMRC reference, place + date of grant of probate (first death)

Reference only if an IHT return was filed at the first death (IHT200 for pre-2007 deaths, IHT400 for post-2007).

Probate Registry name and grant date go in the relevant boxes.

If no probate was issued for the first death

Possible if the estate was small or assets passed by survivorship.

Demonstrate the marriage or civil partnership via marriage certificate plus death certificate; leave the grant-of-probate fields blank with a brief note.

Pre-October 2007 first deaths

Transferable NRB applies to second deaths from 9 October 2007 onwards.

The first death can be any date — but if first death was before 1986, capital transfer tax or estate duty rules apply and a different calculation is required.

See IHTM43030.

Statute reference: IHTA 1984 s.8A(3)–(5).

Critical role-confusion section. The 'deceased' in this section is the spouse or civil partner who died first — often years or decades before the recent death. Many executors confuse the two people.

HMRC · IHT402
Section 3

About the marriage or civil partnership

Establishes the legal relationship between the two deceased people. Transferable NRB only applies if the relationship was a legal marriage or registered civil partnership at the date of the first death.

Date and place of marriage or civil partnership

Marriage certificate is the primary source.

The General Register Office can supply official copies for a small fee via their online certificate service if the original is lost.

Were they still legally married or in civil partnership at the date of first death?

If divorced or the civil partnership was dissolved at first death, the transferable NRB does NOT apply.

Cohabiting partners — no marriage or CP — also do not qualify regardless of duration.

The statute is strict.

Same-sex marriage and civil partnership timing

Same-sex marriages recognised in England, Wales, Scotland from 2014; Northern Ireland from 2020.

Civil partnerships from 2005 across the UK.

If first death pre-dates the relevant date, check whether a civil partnership was later converted to marriage.

Statute reference: IHTA 1984 s.8A(2).

Establishes the legal relationship between the two deceased people. Transferable NRB only applies if the relationship was a legal marriage or registered civil partnership at the date of the first death.

HMRC · IHT402
Section 4

The first death's estate and nil-rate band

The calculation engine of the form. This section establishes how much of the first death's nil-rate band was unused, expressed as a percentage. That percentage transfers to the surviving spouse's estate.

Value of estate at first death, spouse exemption, charity exemption, other reliefs

Total gross estate value; the amount that passed to the (now-second-deceased) spouse — usually fully exempt; charity exemption; Business Property Relief, Agricultural Property Relief, other.

Net chargeable estate = value minus all of these.

Nil-rate band at the date of first death

Not £325,000 unless the first death was on or after 6 April 2009.

Use the historical figure: £312,000 (2008–09), £300,000 (2007–08), £285,000 (2006–07), £275,000 (2005–06), £263,000 (2004–05), £255,000 (2003–04), £250,000 (2002–03), £242,000 (2001–02), £234,000 (2000–01).

Pre-2000 thresholds: IHTM14181.

Percentage of NRB unused

(Unused ÷ Threshold) × 100.

What transfers is the PERCENTAGE, not the amount.

Worked example: first death March 2007, NRB £285,000, chargeable estate £100,000, unused £185,000 = 64.91%.

Applied to current £325,000 = £210,957 transferable.

Combined effective threshold: £535,957.

Lifetime gifts in the 7 years before first death

Chargeable lifetime transfers used part of that person's nil-rate band.

These reduce the unused amount.

The form asks for these on page 2 of Section 4.

Common pitfall

The most common error is treating the first death's NRB as £325,000 when the first death was before 6 April 2009.

Using the wrong threshold understates the unused percentage and undersells the surviving estate's transferable NRB.

Statute reference: IHTA 1984 s.8A(3) and s.8B.

The calculation engine of the form. This section establishes how much of the first death's nil-rate band was unused, expressed as a percentage. That percentage transfers to the surviving spouse's estate.

HMRC · IHT402
Section 5

Was an IHT account filed for the first death?

If the first death's estate filed a formal IHT return (IHT200 for pre-2007 deaths, IHT400 for post-2007 deaths), HMRC has the calculation on file. Reference it.

Was an IHT account filed? (Yes / No)

If Yes — provide the HMRC reference and date of grant of probate if different from Section 2.

If No — explain briefly: 'excepted estate', 'passed by survivorship', 'no probate required', etc.

Excepted estates

If the first death's estate was small enough that no full IHT return was needed, tick No and note 'excepted estate' in the explanation.

The form accepts this.

Passed by survivorship

If the first-deceased's assets passed entirely to the surviving spouse via survivorship (joint accounts, joint property held as joint tenants), no probate may have been required and no IHT account filed.

The form accepts this scenario.

When the IHT return exists but you can't find it

HMRC will accept a calculation based on the death certificate and probate records you do have.

Attach a worksheet showing how you arrived at the unused NRB percentage.

Statute reference: IHTA 1984 s.8C.

If the first death's estate filed a formal IHT return (IHT200 for pre-2007 deaths, IHT400 for post-2007 deaths), HMRC has the calculation on file. Reference it.

HMRC · IHT402
Section 6

Calculation of transferable nil-rate band

Where the resulting numbers come together. The form does most of the arithmetic. Double-check the percentage figure — small errors here cost real money.

Percentage of NRB unused × current NRB threshold

Current NRB is £325,000, frozen until 5 April 2031 (extended in the Autumn 2025 Budget).

The percentage from Section 4, applied to £325,000, gives the transferable amount.

Surviving spouse's own NRB + transferred amount = combined threshold

Add the surviving spouse's own £325,000 to the transferred amount.

The maximum transferable is 100% — giving a combined £650,000 if the first-deceased's entire NRB was unused (everything passed to the surviving spouse as exempt spousal transfer).

Multiple previous marriages

Some surviving spouses were widowed twice.

Transferable NRB from EACH previous marriage can be claimed, but the total cap is one additional NRB — maximum 200% of current NRB = £650,000.

File one IHT402 per previous marriage.

See IHTM43050.

The £1m combined threshold

Real but conditional.

Requires: (a) legal marriage/CP, (b) full unused NRB at first death, (c) qualifying residential property passing to direct descendants, (d) claim transferable RNRB on IHT435 (the residence-NRB analogue of this form).

Statute reference: IHTA 1984 s.8A(4)–(7).

Where the resulting numbers come together. The form does most of the arithmetic. Double-check the percentage figure — small errors here cost real money.

HMRC · IHT402
Section 7

Declaration and signature

Personal representatives confirm the information is accurate to the best of their knowledge.

Names + capacity of personal representatives

All executors or administrators named on the grant of probate (or letters of administration) should sign.

Capacity = executor or administrator.

Signature, date, contact details

Each PR signs and dates.

Provide phone or address for HMRC queries.

If one PR is acting alone with the others' consent, sign on behalf and attach a note explaining the arrangement.

Common pitfall — signing without authority

A person should not sign as a personal representative unless they have authority to act.

If the wrong person signs and estate money is later distributed incorrectly, the consequences can be serious.

Check the grant of probate, letters of administration, or other formal authority before signing.

Statute reference: IHTA 1984 s.226.

Personal representatives confirm the information is accurate to the best of their knowledge.

HMRC · IHT402

Many people file IHT402 themselves — that is what this walkthrough is for. If the estate behind it has stopped being simple — inheritance tax to pay, a trust, foreign assets, a dispute — Signum, Valoren’s own specialist desk, can take it on, and we say so plainly: it starts with a free intake, and if you do not need us, we will tell you. Prefer an independent adviser? STEP and the Chartered Institute of Taxation both keep public member directories, and neither pays Valoren a referral fee.

FAQ

IHT402 questions, answered.

IHT402 is the HMRC schedule, filed with the IHT400, that claims the unused nil-rate band of a spouse or civil partner who died first — transferring it to the estate now being administered.

It can lift the effective threshold from £325,000 up to £650,000.
The personal representatives — the executors or administrators — of the second person to die, whose estate you're administering now.
The claim must be made within 24 months of the end of the month of death (IHTA 1984 s.8B).

In practice it's filed alongside the IHT400, which is itself due within 12 months.
No. There is no fee to file IHT402 with HMRC.
The first spouse's death certificate, the marriage or civil-partnership certificate, and details of the first death's estate — including how much of its nil-rate band was used (from the first will, grant, or IHT return where one was filed).
Using today's £325,000 nil-rate band for the first death when the threshold at that earlier date was lower — for example £285,000 in 2006/07.

That understates the unused percentage and reduces the amount you can claim.

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Where this fits

IHT402 is one form. The file behind it is the rest.

Forms are easier when the records are ready.

For IHT402, that means the first death's certificate, marriage or civil-partnership evidence, probate or grant records, any earlier IHT account, and the figures needed to calculate the unused nil-rate band.

When you're ready — not before — our £179 Executor's First Hour walks you through registering the death, notifying banks and pensions, and getting probate started, in the right order. The free checklist above covers the essentials; this is for when you'd rather have a hand to hold. Executor's First Hour — £179

HMRC40 fieldsFree to file20 minutes with Valoren
The return this attaches to

This is one schedule. It attaches to the IHT400 — the main Inheritance Tax account — which is where every schedule you complete comes together.

Next: IHT400
Plate R · Related

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