Multiple Transferable Nil-Rate Band: Claiming NRB From More Than One Deceased Spouse

Husband (H) dies first in 2015. His NRB at death was £325,000. He left everything to his wife (W). His NRB was unused: 100% available to transfer. W dies in 2026/27. Her own NRB is £325,000. She can claim 100% of H's unused NRB = £325,000. Total NRB at W's death: £325,000 + £325,000 = £650,000.

First husband (H1) dies in 2005. H1's NRB at death was £275,000. H1 left everything to his wife W. H1's NRB was 100% unused. W remarries. Second husband (H2) dies in 2019. H2's NRB was £325,000. H2 left everything to W. H2's NRB was 100% unused. W dies in 2026/27. Her own NRB is £325,000. She can claim (1) 100% of H1's NRB expressed as a percentage of the NRB at W's death = £325,000 (H1's unused percentage); (2) 100% of H2's NRB = £325,000. Total NRB: £325,000 + £325,000 + £325,000 = £975,000.

H1 dies in 2010 with an NRB of £325,000. H1 had made a PET to a child of £100,000 which became chargeable — so £100,000 of H1's NRB was used. H1's unused NRB = £225,000 / £325,000 = 69.23%. W remarries H2 who dies in 2020. H2's NRB was fully unused. W dies in 2026/27. NRB available: own £325,000 + (69.23% × £325,000 = £225,000) + (100% × £325,000 = £325,000) = £875,000.

The transferable NRB is capped at 100% of the NRB at the survivor's death. Even if W has had three deceased husbands each with fully unused NRBs, the maximum additional NRB she can claim is 100% — not 300%. Total NRB at death: own £325,000 + maximum 100% transfer = £650,000 cap.

Can you inherit the nil-rate band from more than one deceased spouse?

Yes — under s8A(4) IHTA 1984, the transferable nil-rate band (TNRB) can be claimed from more than one previously deceased spouse or civil partner. A widow or widower who has survived multiple spouses or civil partners can claim the unused NRB from each of them. However, the total additional NRB that can be claimed is capped at 100% of the NRB at the survivor's date of death — regardless of how many predeceased spouses they have had. In practical terms, a person who has had two or more deceased spouses can claim up to an additional 100% NRB (£325,000 in 2026/27), giving a maximum effective NRB of £650,000 — the same as a couple where each spouse used none of their NRB. The rule does not allow the accumulated unused NRBs to stack beyond this 100% cap.

How is the transferable NRB calculated when there have been multiple marriages?

The TNRB calculation for multiple marriages is done in percentage terms. For each predeceased spouse: calculate the unused NRB as a percentage of the NRB at their date of death. Then apply those percentages to the NRB at the survivor's date of death, subject to the 100% cap. Example: First husband died in 2005 when the NRB was £275,000. He left £137,500 (50% of his NRB) to the children — so 50% of his NRB was used. His unused percentage: 50%. Second husband died in 2019 when the NRB was £325,000. He left everything to his wife — unused NRB: 100%. Survivor's NRB (2026/27): £325,000. Claim: 50% + 100% = 150% — but capped at 100%. So the effective additional NRB is 100% × £325,000 = £325,000. Total NRB: £325,000 + £325,000 = £650,000.

Does the same multiple-transfer rule apply to the Residence Nil-Rate Band?

Yes — under s8FE IHTA 1984, the transferable Residence Nil-Rate Band (TRNRB) also permits claims from multiple deceased spouses or civil partners, with the same 100% cap. In 2026/27 the RNRB is £175,000 per person — so the maximum additional RNRB that can be claimed is 100% × £175,000 = £175,000. A qualifying estate (residential property passing to direct descendants) can therefore benefit from an RNRB of up to £350,000 (own £175,000 + maximum 100% transfer = £350,000). Combined with the maximum NRB of £650,000, a qualifying estate could have up to £1,000,000 of nil-rate bands before any IHT applies. The TRNRB calculation follows the same percentage methodology as the TNRB.

How do you claim a transferable NRB from multiple deceased spouses?

The claim is made by the personal representatives of the survivor's estate when applying for probate and submitting the IHT400 account. The process is: (1) Identify each deceased spouse from whom a transferable NRB is being claimed. (2) For each, complete Form IHT402 (Claim to transfer unused nil-rate band) — one form per predeceased spouse. (3) Provide evidence for each marriage or civil partnership: death certificate of the predeceased spouse, marriage or civil partnership certificate, and evidence of how the predeceased spouse's estate was distributed (copy of their IHT account if probate was obtained, or evidence of the estate passing entirely to the survivor). (4) Calculate the unused NRB percentage for each predeceased spouse. (5) Apply the aggregate percentages to the survivor's NRB, subject to the 100% cap. Where a predeceased spouse died before IHT was introduced (before 1975) or before the current transferable NRB rules commenced (before 9 October 2007), HMRC has published guidance on how to approach the claim.

What if the predeceased spouse's estate records are no longer available?

For older deaths — particularly pre-2007 when TNRB was introduced — the personal representatives of the surviving spouse may struggle to locate evidence of how the first spouse's estate was distributed. HMRC takes a practical approach: if precise records are not available, the personal representatives can provide a statutory declaration or a witness statement from someone with knowledge of the first estate. If it can be demonstrated that the first spouse left substantially everything to the survivor (which is the most common scenario), HMRC will generally accept an estimated unused NRB claim based on reasonable evidence. For very old estates (pre-1975, before Capital Transfer Tax), the claim is treated as if the entire NRB was unused — since no CTT/IHT applied. HMRC guidance on claiming TNRB in these circumstances is at IHTM43002 onwards.

Does the transferable NRB apply if the marriage ended in divorce rather than death?

No — the transferable NRB only arises where a spouse or civil partner has died. It does not apply to divorced spouses. If a person was previously married (not widowed), remarried, and the second spouse dies, only the second (deceased) spouse's unused NRB can be claimed — the first (divorced) spouse's NRB is not transferable. There is no IHT relief for the 'wasted' NRB of a living divorced ex-spouse. The NRB of each person is theirs to use against their own estate — if a divorced person dies, their executor can only use that person's own NRB (and any TNRB from any of their deceased spouses).