Inheritance tax reference number

I was given a house over 20 years ago by a parent who has recently died. I know this is a gift with reservation of benefits as they continued to live in the house without meeting the rules for paying rent. So I need to fill in inheritance tax forms. With my parent's nil rate band and residence nil rate band ( as it was not an outright gift), plus as they were a widow, their spouse's transferred nil rate band and transferred residence nil rate band ( everything was left to my parent), I should have nothing to pay. So do I still need to apply for an inheritance tax reference? Or do I just send off forms without tax reference? Am getting help with forms so should I wait till accountant has done calculations, then later apply for reference if needed, or apply for one anyway even if fairly sure no payment will be needed? Many thanks

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.