HMRC has published new guidance on the rules for transferring unused nil-rate band to a surviving spouse or civil partner. Examples illustrate how to work out the unused threshold together with details on how to make a claim to transfer any unused allowance.
HMRC has published new guidance on the rules for transferring unused nil-rate band to a surviving spouse or civil partner. Examples illustrate how to work out the unused threshold together with details on how to make a claim to transfer any unused allowance.
