[Closed] Thank you for your comments.
27th Sep 2019
Extending unused nil rate band?
Does HMRC provide mitigating circumstances for late claims of unused nil rate bands on IHT forms?
Didn't find your answer?
Share this content
Replies (4)
Please login or register to join the discussion.
I'm hoping here that you're not asking for ideas for mitigating circumstances that might have happened.
There's Lion's point.
There's the thought "why would you claim mitigating circumstances in advance?"
There's the question of "why's this on the children?" If there are trustees...
But you might want to read IHTM43009 and environs.
(PS That it's Sep 2019 is one of my favourite bits of OP info.)
Thank you for your comments.