It is now possible for married couples and those in Civil Partnerships to carry forward the Nil Rate Band allowances unused on first death to be used on second death. This means the maximum allowance for these couples is £650,000 (2009/10 tax year). However the allowance unused on first death has to be claimed after second death. The claim has to include evidence and information that might only be known by the widow or widower. It is vitally important that this information is captured before the second death. If you are a widow or widower (even if you have remarried) or a surviving partner of a Civil Partnership we can help you to prepare your claim now.

If you have remarried we can help you to ensure through your Wills that your beneficiaries receive the benefit of three nil rate band allowances (£975,000 2009/10 tax year).

For unmarried couples the carry forward of allowances does not apply and other planning tools are not available, in these circumstances it is essential that these couples make suitable Wills. We can ensure that proper provision is made in those Wills to utilise both of their allowances.

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