Nil Rate Band Check

Expert advice & guidance

The nil rate band, also known as the inheritance tax threshold, is the amount up to which an estate is exempt from inheritance tax. Each individual has their own nil rate band which can be transferred to their spouse if unused.

As of 9 October 2007 it is possible for the unused proportion of the NRB of the first spouse or civil partner to be transferred to their survivor. This could save an estate thousands of pounds in inheritance tax.

We can calculate and apply the nil band rate on your behalf. This will include providing evidence of marriage and the predeceased spouse. If the first spouse had no Will or Probate, we are able to confirm for the Government that none was recorded.