IHT for Widows and Widowers UK: Claiming the Transferred Nil-Rate Band and Transferred RNRB (2026)
When a spouse leaves everything to the survivor, their unused NRB and RNRB transfer to the second estate. On the second death, the executor claims the transferred NRB (form IHT402) and transferred RNRB (form IHT436) — potentially giving a £1,000,000 combined IHT threshold. The claim is not automatic — it must be actively made with evidence of the first death.
| Allowance | Own | Transferred (if 100% unused) | Combined | Form |
|---|---|---|---|---|
| Nil-Rate Band (NRB) | £325,000 | £325,000 | £650,000 | IHT402 |
| Residence NRB (RNRB) | £175,000 | £175,000 | £350,000 | IHT436 |
| Total | £500,000 | £500,000 | £1,000,000 | Both |
RNRB applies only if home passes to direct descendants on second death. Combined £1m threshold assumes both allowances 100% unused on first death and estate ≤£2m.
Transferred NRB and IHT for Surviving Spouses: Full Guide
The transferred nil-rate band: how it works
When a spouse or civil partner dies and their estate passes entirely to the surviving spouse or civil partner (exempt under s18 IHTA 1984 — the spousal exemption), their Nil-Rate Band (NRB — currently £325,000) is unused. Under s8A IHTA 1984 (introduced by Finance Act 2008), the unused NRB from the first death is transferred to the surviving spouse's estate. The proportion of the NRB unused on the first death is calculated as a percentage of the NRB at the time of the first death. On the second death, the executor claims the transferred NRB — increasing the NRB available on the second death by that percentage. Example: First spouse dies when NRB is £325,000; their estate is fully exempt (everything to the survivor). 100% of the first spouse's NRB is unused = 100% transferred NRB. On the second death (NRB still £325,000): the estate has 100% + 100% = 200% of the current NRB = £650,000 NRB. If the first spouse's estate partially used their NRB (e.g. they left £100,000 to children and the rest to the spouse), only 69% was unused — the transferred amount is 69% × £325,000 = £224,250. The transferred NRB applies regardless of when the first spouse died — even deaths before 2007 (when the transferred NRB was introduced) are eligible, provided the evidence of the first death is available.
The transferred Residence Nil-Rate Band (RNRB): form IHT436
Similarly, the unused Residence Nil-Rate Band (RNRB — s8G IHTA 1984) from the first death is transferable to the surviving spouse. The RNRB (up to £175,000 per person in 2025–26) applies when the home passes to direct descendants. On the first death where everything passes to the surviving spouse, the RNRB is unused — it transfers to the survivor. On the second death, the executor claims: (1) The survivor's own RNRB (£175,000); (2) The transferred RNRB from the first death (up to 100% of the RNRB at the time of the first death, expressed as a percentage of the current RNRB). Maximum transferred RNRB (100% additional): effectively doubles the RNRB on the second death. Combined RNRB on second death: £175,000 (own) + £175,000 (transferred) = £350,000. The RNRB (and transferred RNRB) only applies if: the home (or a former home — downsizing provisions) passes to direct descendants (children, stepchildren, grandchildren) on the second death; the estate is below the £2,000,000 taper threshold (above which the RNRB reduces by £1 for every £2). Claim via form IHT436 alongside the IHT400 estate return.
Maximum IHT threshold for a widow or widower
For a widow or widower whose first spouse died with a fully unused NRB and fully unused RNRB (typically because the first spouse left everything to the survivor), the combined IHT threshold on the second death can reach £1,000,000: NRB for the survivor: £325,000. Transferred NRB from first spouse: £325,000. RNRB for the survivor (if home passes to direct descendants): £175,000. Transferred RNRB from first spouse: £175,000. Total: £1,000,000. This £1,000,000 threshold means that many surviving spouses — particularly homeowners who have built up equity over decades — do not pay IHT at all on the second death. The assets above £1,000,000 (if any) remain subject to 40% IHT. The threshold is frozen until at least April 2028 — with the estate values growing, more estates will exceed the threshold over time despite the nominal £1m combined ceiling.
Multiple marriages: what is the maximum transferred NRB?
A surviving spouse may have been married (or in a civil partnership) more than once before their current partner. The question arises: can the transferred NRBs from multiple deceased spouses be cumulated? The answer: the maximum transferred NRB is 100% — regardless of the number of previous deceased spouses. A widow who has been married four times and all four spouses predeceased her cannot claim 400% of the NRB; the cap is 100% (one additional NRB equivalent). The same cap applies to the transferred RNRB: maximum 100% additional RNRB, regardless of how many previous spouses' unused RNRBs might theoretically transfer. In practice, the executor claims the most beneficial combination of transferred NRBs — typically the most recently deceased spouse's proportion where they had a fully unused NRB.
How to claim the transferred NRB: form IHT402
The transferred NRB is claimed by the executor of the surviving spouse's estate as part of the IHT400 estate return (IHT402 — Claim to transfer unused nil-rate band). What HMRC requires: (1) Evidence of the first spouse's death: the death certificate, grant of probate or letters of administration for the first spouse's estate; (2) Evidence that the NRB was unused on the first death: if the first death required an IHT400 return, the IHT return shows how much NRB was used; if the first estate was below the NRB threshold (no return required), a statutory declaration or letter from the solicitor who administered the first estate may suffice; (3) The proportion of unused NRB: calculated as a percentage; if 100% unused, the full additional NRB transfers. Timing: form IHT402 must be submitted within 24 months of the end of the month of the second death (though HMRC may accept late claims in reasonable circumstances). The transferred NRB is not automatic — it must be actively claimed. Many executors overlook this, particularly where the first death was decades ago and records are difficult to locate.
IHT planning for surviving spouses: what to do now
For a surviving spouse reviewing their estate planning after bereavement: (1) Locate the first spouse's death records: death certificate, probate documents, IHT returns (if any) — these will be needed for the transferred NRB claim on your own death. (2) Review your will: does it direct the family home to direct descendants (children, stepchildren, grandchildren)? If not, the RNRB (£350,000 combined) may be lost. Update your will to ensure the home passes to qualifying descendants. (3) Check the estate value: if the combined estate (including the home) will be above £1,000,000, consider whether further planning is needed — lifetime PETs, pension contributions, charitable gifts, annual exemptions. (4) Review joint assets: the family home may have passed by survivorship — check the title; if it was held as tenants-in-common, obtain confirmation of your sole ownership. (5) Consider lasting powers of attorney: ensure you have a property and financial affairs LPA (and a health and welfare LPA) in place — both the donor and their successor attorneys should be notified of the estate planning context.
Frequently Asked Questions
What is the widow's nil-rate band or widow's inheritance tax allowance?
There is no separate 'widow's allowance' — but a widow or widower can claim the transferred nil-rate band (NRB) from their deceased spouse's estate on their own death. Under s8A IHTA 1984, the unused NRB from the first spouse's death transfers to the survivor. If the first spouse's estate was fully exempt (left everything to the survivor), 100% of the NRB transfers — doubling the NRB on the second death from £325,000 to £650,000. Similarly, the unused RNRB transfers (form IHT436) — potentially doubling the RNRB to £350,000. Combined: up to £1,000,000 threshold on the second death.
How do I claim the transferred nil-rate band after my spouse dies?
The transferred NRB is claimed by the executor of the surviving spouse's estate on the second death — not on the first death. The claim is made on form IHT402 (submitted with the IHT400 estate return). Evidence needed: the first spouse's death certificate; grant of probate / letters of administration for the first estate; evidence of how much NRB was used on the first death. The claim must be made within 24 months of the end of the month of the second death. Keep all first-death documents safe — they will be needed years or decades later.
Can a widow claim both the transferred NRB and the transferred RNRB?
Yes. On the second death, the executor can claim both: (1) the transferred NRB (form IHT402) — up to 100% additional NRB (£325,000 in 2025–26); and (2) the transferred RNRB (form IHT436) — up to 100% additional RNRB (£175,000 in 2025–26). Combined with the survivor's own NRB and RNRB, the total threshold on the second death can reach £1,000,000. The RNRB applies only if the home (or downsizing equivalent) passes to direct descendants on the second death. Both claims are made alongside the IHT400 estate return.
If I have been married more than once, can I claim transferred NRBs from all my deceased spouses?
No. The transferred NRB is capped at 100% — one additional NRB equivalent, regardless of the number of deceased spouses. The same cap applies to the RNRB. A widow who has had multiple deceased spouses cannot accumulate their transferred NRBs — the maximum transferred amount is 100% of the current NRB. The executor claims the most beneficial proportion (typically the most recently deceased spouse's unused NRB percentage).
Does the transferred nil-rate band apply if my spouse died before 2007?
Yes. The transferred NRB (s8A IHTA 1984, introduced 2007) applies regardless of when the first spouse died — including deaths before the legislation was enacted. Where the first spouse died before 2007 and their estate was fully exempt (leaving everything to the survivor), the full 100% transferred NRB is available. Evidence: a death certificate and evidence that the first estate used no NRB (typically via a statutory declaration or solicitor's letter if no IHT return was required). HMRC applies a proportionate rule based on the NRB at the time of the first death versus the current NRB.
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