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Claim to transfer unused nil rate band for excepted estates When to use this form Use this form to claim a transfer of unused nil rate band if: the person who has died now, died on or after 6 April

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What is iht217?

The IHT217 is a form used to report details of a trust's accounting period, income, and capital gains for the purpose of Inheritance Tax.

Who is required to file iht217?

Trustees of a trust are required to file IHT217 if the trust's total assets at any point in the accounting period exceeded the Inheritance Tax threshold.

How to fill out iht217?

To fill out the IHT217, trustees need to provide information about the trust's income, capital gains, and the distribution of assets. This includes details of assets, liabilities, income sources, and relevant exemptions or reliefs.

What is the purpose of iht217?

The purpose of the IHT217 is to assess the Inheritance Tax liability of a trust by reporting its income, capital gains, and the distribution of assets.

What information must be reported on iht217?

Trustees must report various information on the IHT217, including details of the trust's income sources, capital gains, assets, liabilities, distributions, relevant exemptions, and reliefs applied.

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