IHT Low Value Estate needing transfer of unused nil rate band - Form(s) submission

At page 2 et seq, HMRC’s Guide to Completing Your Inheritance Tax Account (the “Guide”) defines a Low Value estate in a way which includes an estate of the second spouse to die needing transfer of unused NRB from the estate of the first spouse to die to make no IHT payable. I could not find any guidance on (1) where to send the IHT402 to claim transfer of the NRB and (2) what to accompany the submission with if the submission has to be made to HMRC. The absence of guidance gives the impression that the IHT402 goes with the PA1P to the probate court office. I rang the IHT HelpLine to check and was told that an IHT400 (without schedules) must be submitted to HMRC with the IHT402. If that is so, would it not have been more sensible to retain use of IHT205 since its 8 pages used to be far simpler for the DIY-er to complete than the 17 of IHT400? That is what prompts the first of my two points below. If the advice I got is correct it implies that the submitter must await a letter from HMRC with a code before filing the PA1P but that form does not include submission of an IHT402 in its question 7.2. May I please: (1) Be told whether the information referred to above which I was given orally by the IHT Helpline is correct and, if not, what is the correct procedure? (2) Encourage early modification of the Guide to make the procedure explicit? (3) Ask that, unless I am incorrect, you invite the probate court office to revise its PR1A?

Hi,
Please contact the Inheritance Tax team for advice:
Inheritance Tax: general enquiries
Thank you.