TRANSFER ANY UNUSED PREDECEASED PARTNER'S IHT THRESHOLD
Helping you produce the evidence
Document Service
Our Document Service provides a quick and efficient way for you to obtain the documents and certificates you need when working a case. Bypass the time-consuming task of searching through public records by using the service we provide. This way you can proceed with other demands safe in the knowledge that the documents you need will be soon on their way to you.
Fraser & Fraser can obtain the following for you:
- UK birth, marriage and death certificates (going back to 1837 in England and Wales, and going back to 1855 in Scotland)
- Adoption certificates (going back to 1927 in England & Wales, 1930 in Scotland)
- Registered civil partnership certificates (going back to 2005 in England and Wales, and going back to 2004 in Scotland)
- Wills and Grants of Representation (going back to 1858)
- Decree Absolute (going back to 1857).
Nil Rate Band Document Service
Since the Finance Act 2008, if someone has died after 9th October 2007 it is possible to transfer any unused portion of a predeceased spouse or civil partner’s Inheritance Tax threshold known as the ‘nil-rate band’ (NRB).
To qualify the HMRC requires the Executors or Personal Representatives of the second spouse or civil partner to produce documentary evidence that they had a spouse or civil partner who predeceased them.
Our NRB Document Service is designed to prove the transferability of this nil-rate band allowance by procuring the following documentation:
- The predeceased partner's death certificate
- The predeceased partner's probate (or a statement confirming that none was found)
- The couple's marriage certificate.
Our charges are as follows:
|
|
Normal 14 day service |
Priority 2 - 3 day service |
| Dates known (unknown) |
£75 (£100) |
£100 (£125) |
| Certificates |
at £9.25 each |
at £27 each |
| Probate |
£6 |
£6 |
| Total (unknown) dates |
£99.50 (£123.50) |
£160 (£185) |