»Ê¹ÚÌåÓýapp

A belated application for exemption from Estate Duty due to death on active service may be made so that the transferrable nil-rate band (TNRB) (IHTM43000) becomes available on the death of a surviving spouse. »Ê¹ÚÌåÓýapp application must be made to DBS (JCCC) (IHTM11304) in the normal way and the certificate issued by DBS (JCCC) should make it clear that the exemption is being granted under the rules that applied for Estate Duty so a claim for TNRB can be made. »Ê¹ÚÌåÓýapp Estate Duty is not repayable, but if granted, the exemption will enable the personal representatives of the survivor to claim TNRB.

»Ê¹ÚÌåÓýapp rules for exemption from Estate Duty for death on active service were not always the same as the blanket exemption for Inheritance Tax that now applies. »Ê¹ÚÌåÓýapp issues to consider as regards TNRB are set out at IHTM43060. You may want to seek advice where the Estate Duty exemption for death on active service is in point.