Transferring Unused Allowances

How married couples and civil partners can transfer unused Inheritance Tax thresholds between spouses.

How to Transfer Unused Nil-Rate Band Between Spouses

When one spouse or civil partner dies without using their full Inheritance Tax allowance, the unused portion doesn't have to go to waste. The surviving partner can add this unused allowance to their own, potentially doubling the tax-free amount available when they die. This guide explains how...

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