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Extending unused nil rate band?

Does HMRC provide mitigating circumstances for late claims of unused nil rate bands on IHT forms?

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RLI
By lionofludesch
27th Sep 2019 12:50

I'm hoping here that you're not asking for ideas for mitigating circumstances that might have happened.

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By Tax Dragon
27th Sep 2019 12:57

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...

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By Tax Dragon
27th Sep 2019 13:04

But you might want to read IHTM43009 and environs.

(PS That it's Sep 2019 is one of my favourite bits of OP info.)

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By Ray1511
27th Sep 2019 13:59

Thank you for your comments.

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