How do I prepare an IHT436 or IHT402 form?

This article explains how to prepare the IHT436 (Claim to transfer any unused residence nil rate band) and the IHT402 (Claim to transfer unused nil rate band) schedules when claiming unused nil rate band allowances in your case

Adding the details for the pre-deceased spouse

• Click into the People & beneficiaries section on your case dashboard

• Select Add and then Person

• Enter the name of the spouse and select Pre-deceased spouse within Role

• Enter spouse details for the other fields
  • Date of death
  • Last known permanent address (required for IHT402 schedule)
  • Date of marriage or civil partnership
  • Place of marriage or civil partnership
• Click Save

Creating an IHT402 or IHT436 schedule

• Generate an IHT400 form on your case. How do I prepare an IHT400 form and schedules?
• Select IHT400 from the dropdown menu and click Generate form
• On page 5 of the IH400 form, tick Yes against the IHT436 and/or the IHT402 schedules:

• Click Save & close at the bottom of the form
• These schedules will now appear in the IHT forms area under Auto generated schedules 

Populating the IHT402

• Click on the IHT402 form in the list to open it
• The pre-deceased's spouse details onto the platform will map into the IHT402 schedule automatically:

• Review the form and enter any further relevant data in the grey editable fields
• Save and close

Populating the IHT436

• Click on the IHT436 form in the list to open it
• The pre-deceased's spouse details on the platform will map into the IHT436 schedule automatically:

• Review the form and enter any further relevant data in the grey editable fields
• Save and close