Chapter IHTM43040
Published date | 20 March 2016 |
Record Number | IHTM43040 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
The rules that govern what happens when spouses or civil partners die at the same time (IHTM12191) are different in England and Wales from those in Scotland and Northern Ireland. For this reason, the extent to which the nil rate band is unused on the first death varies.
In England and Wales, where spouses or civil partners die at the same time leaving a Will and it is not possible to establish who died first, the presumption is that the elder person died first. The couples’ estates are treated for Inheritance Tax on this basis and where the terms of the Will mean that there is unused nil rate band on the death of the first, it is available to be transferred to the estate of the surviving spouse or civil partner. IHTA84/S4(2) continues to operate on the death of the younger to exclude the assets received from the estate of the elder.
So in effect, the younger person’s estate could benefit from a double nil rate band and the assets accruing to their estate from the...
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