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Notes: A Stepwise Guidebook on Signing Dhec Form 2802 Fillable Online

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The Definite Guide to Dhec Form 2802 Fillable

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this is a lecture from open tuition to.benefit from the lecture you should.download the free lecture notes from.open tuition com well in our last.lecture we saw how it was that the nil.rate band and if applicable the.residents duel rate band would be.applied in determining the chargeability.RV the the lifetime transfers or in the.case of the residence nil rate band.purely in the case of the chargeable.estate at death what we now get.introduced to window 3.2 here is the.ability to transfer from one spouse to.another or civil partner to another.there any unused nil rate band so if any.amount of a taxpayer's nil rate band is.unused honored their death then the.proportion I'll come back to that that's.an important issue then the proportion.of then they will rate them that is.unused will transfer to their spouse or.civil partner so on the subsequent death.of what had been until that future point.in time a surviving spouse there's going.to be an increased available either nil.rate band and all residence nil rate.band as the case may be to begin with we.start by looking at the new rate band.here now little illustration that's.going to show the importance and with a.simple example the great importance of.understanding what we mean by the.proportion of their unused nil rate band.the proportion that is unused right.illustration 5 go back to illustration.su where D if in that example had been a.widow this is where D had a chargeable.estate if you look back to it of 750.thousand pounds that includes I think's.for like four hundred thousand pounds as.a main residence as well but if the.illustration 2 D had been a widow and.had received all of her husband's estate.on his earlier death and he had made no.lifetime gates so if he'd made no.lifetime gifts no amount of nil rate.band would have been used on the.lifetime transfers then all of the.estate on death had been gifted to his.spouse D here then all of that is.covered by the spouse exemption so none.of that a state would be chargeable so.none of his nil rate band would have.been used the husband would have made no.chargeable transfers as transfers.between spouses are exempt this would.mean that a hundred percent of his nil.rate band would have been unused so I'm.not talking about 325,000 the current.what happens to be the nil rate band.we're talking about a hundred percent of.the then-new rate band at the date of.his death that would be used so it means.that a hundred percent would be the.unused proportion that therefore would.transfer across to the surviving spouse.D so as d has then died a claim would be.made and of course you would make the.personal representatives would make this.claim for the UH news proportion here.one hundred percent of the husband's nil.rate band to transfer to D thus DS nil.rate band would now be her own 325,000.available at the date of her death plus.what was the underused proportion of her.husband's and he's earlier death the.unused proportion of his nil rate band a.hundred percent and irrespective of what.at his death the new rate band may have.been it hasn't always been three to five.though for the last ten years or more it.has been three to five but whatever was.the then you'll rate band a hundred.percent was unused that proportion is.transferred and that is applied to the.available nil rate band now at the date.Deas death irrespective or whatever was.the amount of new rate band that existed.at the date of her husband's earlier.death so gets an exertion extra 100.percent of a currently available guild.babe and that's another 325 so the new.rape and has now doubled up to six.hundred and fifty thousand pens and this.is not an unusual situation that when.one spouse dies all of the estate is.left to the surviving spouse indeed my.wife has told me that when I die.apparently I'm going to die first there.that when I die that all of my assets.should be left to her in which case.therefore if I dutifully go down that.particular road then when I leave my.estate a pittance indeed but when I.leave that to her on my death all of.that is an exempt transfer so everything.would be covered by the Spanish.exemption I would have made no use of my.new rate bound so a hundred percent.would transfer to her now at the current.rates that's three hundred and twenty.five thousand pounds but it's not that.three to five that transfers to her it's.a hundred percent unused proportion of.my nil rate band so when she dies at.some later point in time there and by.that date the nil rate band had gone up.to four hundred thousand pounds then her.nil rate band available would be one it.wouldn't be her four hundred plus my.three to five that I didn't use it would.be her four hundred thousand the then.nil rate band plus a hundred percent of.whatever then her nil rate band would be.ie another four hundred thousand so.therefore she get eight hundred thousand.pounds.we don't transfer the value amount of.the unused nil rate band at the date of.the first spouses death it is the unused.proportion that transfers here of course.is a hundred percent so here D would.benefit from the 650,000 nil rate band.that therefore would allow an additional.amount of tax of 130,000 to be saved.ie you've now got nil rate an extra.three to five that would have been taxed.at 40% that's going to save therefore.130,000 pounds attacks and as I just.been saying.note that irrespective of the level of.the new rate band that existed at the.date of her husband's death D will no.benefit from an extra hug percent of the.available nil rate band when she dies.now just to make certain we've got this.particular point as the point that often.students have asked questions about if.we just go to a further little example.here we would be dealing with our.taxpayer here by name Jane Doe and it.would be the inheritance tax arising as.a result of her death that we now need.to compute and we're told that she died.on the 1st of August 19 i within our.1920 tax year when the new rate band as.we know is three hundred and twenty five.thousand pounds and she left a.chargeable estate of 1 million pounds.her husband John Doe had died several.years earlier when the available new.blade band was three hundred thousand.pounds now we go back a long way here.but it was again back in the late 2000s.their weight oh nine nine I think was oh.eight 8 900 708 it was three hundred.thousand pounds again irrelevant you'd.be told neither John nor Jane made any.lifetime transfers so when John died he.made no lifetime transfers and John then.used only a hundred and twenty thousand.pounds of his new rate band on his death.again it's not.he was only worth a hundred and twenty.thousand pounds it may simply be that.most of the estate got transferred.across to Jane for 120,000 pounds didn't.he got transferred to kids grandchildren.whatever there and that therefore meant.that we only used a hundred and twenty.thousand pounds of his then available.nil rate band that means of course that.the unused proportion of that nil rate.band on John's death I figured we got to.compete for ourselves as we're doing a.moment's time that unused proportion.would have transferred across to Jane so.that now on Jane's death in 1920 the one.that you are dealing with we would be.able to add to James own 325 thousand.nil rate band the unused proportion of.Jon's unused nil rate band so the unused.proportion proportion of nil rate band.on John's death would be now back at.that point in time the new rate band was.three hundred thousand the amount the.the nil rate band used John used only.120 so the unused nil rate band taken.hundred and twenty out of three hundred.would have been 180 we do not transfer a.hundred and eighty thousand across to.Jane what he means is that as a.percentage it could be a fraction a.proportion that it doesn't matter what.how you use this but that as a.proportion in terms of a percentage a.hundred and eighty out of three hundred.means 60 percent of John's nil rate band.the date of his death was unused so what.nil rate band would now be available to.Jane at her death the nil rate band is.the current three to five she will then.get an extra 60 percent of the current.three to five that therefore would equal.one ninety five well that's that bit is.195 there so that would be caught one.five which means that her total nil rate.band goes up from three hundred twenty.five thousand plus one ninety five.towards that five hundred and twenty.thousand pounds other vailable nil made.that now was she computed it you just.applied as per normal.now here we were told that not only did.John not have any lifetime transfers but.neither John nor Jane so here neither.John nor Jane made any lifetime.transfers therefore she has only her.chargeable estate her challengeable.estate is 1 million pounds and that.therefore is more than now her available.nil rate band of 520 so of the 1 million.charge of the state five hundred twenty.thousand pounds would be at meal leaving.four hundred and eighty thousand pounds.then to be taxed at your normal rate on.death of forty percent in that way you.could compute the amount of the IHT okay.back to our notes now that sorts out the.normal nil rate band but as we've.suggested of course we've also got the.ability to transfer any unused residence.nil rate band on the same basis as we.just see right illustration six again.before that illustration the note just.as any unused normal nil rate band can.be transferred to either surviving.spouse or civil pardon the residence nil.rate band is also transferable.if unused it does not matter when the.first spouse died now you may recall.that we said on our introduction to the.residence nil rate band but it only been.introduced with effect from the sixth of.April 17 now in the 1920 tax year the.current residence nil rate band in the.1920.year 150,000 well it wasn't that.original you don't need to know it AB.side of your syllabus to know that back.in 1718 it was a hundred thousand in.1819 it was hundred twenty-five thousand.he don't need to know that right that's.outside of your syllabus all you need to.be aware of and it's on your fact sheet.there's a hundred and fifty thousand.residents nil rate band available for.the nineteen twenty tax year but of.course what we may have is a taxpayer.that died before the 6th of April 17 and.at that point there was no residence nil.rate band so just as we've seen in that.example a moment ago you would have a.hundred percent of any residence nil.rate band being unused and what would.that now mean in relation to the death.of the taxpayer it would mean that they.get two hundred percent of the available.residence nil rate band currently.available and that current availability.150 thousand as we said for the 1920 tax.year that would double it up therefore.to some three hundred thousand pounds so.just to illustrate what is happening.here if in illustration 3 above so go.back to illustration 3 and find out what.was happening there again it was d the.widow with a 750 thousand pound.chargeable estate which included a four.hundred thousand pounds.main residence as it was dictated but.now D was a widow when she died and her.husband had made full use of his normal.nil rate band so none of that was unused.at his death there's no transfer of.unused nil rate band to her then the IHC.computation would be as follows it was.there that what we have here is the.situation where he's used all have his.normal nil rate band but therefore no.use of the residence nil rate band the.residence.nil rate that so in which case therefore.when there Bobby Wendy then sadly dies.what availability of nil rate band in.total would she have she would have her.own full available nil rate band of 3 to.5 there were no lifetime transfers made.in the seven years before death.so 325,000 was available husbanded used.all of his original nil rate band.so no proportion of the then ill rate.band on the husband's death was unused.so there's no transfer of it but if for.example the reason being here that he.died before the 6th of april 17 when.this residence new rate band didn't.exist even though it didn't exist then.it still means that he's made no use of.an available became available presenting.he's made no use of any residence new.rate then so that still transfers a.hundred percent of what he's then the.current nil rate band available to the.surviving spouse so she would have got a.hundred and fifty thousand pounds but.now a hundred percent of he's residence.nil rate band whether it was available.at his date of death or whether it was.not a hundred percent transferred.through to her so she gets an extra.hundred percent of a hundred and fifty.thousand and obviously they have all.three hundred thousand pounds so she.would now be looking in total at nil.rate band of six hundred and twenty five.thousand now again you do need to check.that all of that three hundred thousand.remember that's your residence nil rate.band may be used so we recall that the.value of the main residence that went to.her direct descendents her children or.grandchildren that the residence new.rate band there was as we said a hundred.50,000 pounds that now as a result of.the fact that he used none of any.available or even not available.residence nil rate band when he died she.now gets her 150 plus 100% at 150 total.300,000 pounds so she therefore now gets.625 in total if of course when husband.died he heard made no lifetime transfers.and had left everything to his spouse.that would mean that he had used none of.his normal nil rate band either so what.you could end up seeing in a situation.such as this is that the nil rate band.would be three hundred and twenty five.thousand plus a hundred percent three.hundred and twenty-five thousand if the.previously deceased as the husband in.this example had not used any of his new.rate band the likely reason for that of.course he when he died let everything to.his surviving spouse that would give.them they'll rape them now available of.six hundred and fifty thousand and the.residence nil rate band or at least the.maximum that would be available would be.a hundred and fifty thousand plus a.hundred percent of 150 thousand that.therefore would equal three hundred.thousand so you could be looking at.Dee's death in fact at overall new rate.Ben's amounting to nine hundred and.fifty thousand in that situation and the.example we've seen here what we got is.six hundred and twenty five thousand of.Neal rate bands normal nil rate band.three to five residence nil rate band.doubled up to three hundred as being.available that meant that only one.twenty five was taxable at forty percent.therefore fifty thousand.tax would still have been payable in.this situation if both the nil rate band.and the residents nil rate band were to.have been unused by the first spouse who.died then we're looking at a grand total.of nine hundred and fifty thousand now.of course this assumes here that the.value of the property was on her death.at least three hundred thousand pounds.to make full use of that residence near.a bad but it was it was four hundred.thousand pounds as we know so the full.300 here is used now that would mean.that with a charge of a state of any.750,000 pounds we would be able to fully.cover all of that estate by a.combination of residence nil rate band a.three hundred thousand and the balance.being your normal nil rate band to take.you up to the total of her charge of the.stage of 750 so no tanks will be.playable now they're quite a generous.number at least the most taxpayers there.are some very fortunate taxpayers of.course one of the fortunate when they.did that prior to that who had estates.significantly in excess of course of.that particular figure but again that.change that occurred in 2017 in relation.to the residence nil rate band and while.some years before that but certainly in.your lifetime anyway let alone mine the.ability to transfer the nil rate band.that was unused on the death of the.first bears that has changed IHT.planning hugely in as much now is it.doesn't matter whether on the death of.the first spouse any or all or any part.of either the new rate band or the.residence nil rate band is used at that.point in time.because the proportion that is unused.will transfer through to the surviving.respects okay make sure again you're.happy with those calculations and with.those issues before we then move on to.actually something we discussed in our.last lecture so this should basically be.revision for us we defined in our last.lecture three types of lifetime transfer.that you might have to deal with in an.exam question as we've just been talking.about exempt transfers between spouses.or civil partners there in which case it.doesn't matter how small or big the.amount is it's exempt it was not.chargeable when made it is not.chargeable on death we then had.transfers made in lifetime into trusts.those are called chargeable lifetime.transfers CLTS as we'll know them again.going forward here now that means that.they were both chargeable when made and.if you died within seven years may be.subject to additional tax to pay over.and above what you paid in lifetime but.that discussion is again yet again a.later lecture it's not for now at any.other transfers that occurred that were.not exempt transfers to spouse or civil.partner that would not see able to use.transfers into trust would be labeled as.potentially exempt transfers this is the.type of transfer that we've been.discussing and we'll be going on to.discuss again in the remainder of this.lecture what does it mean potentially.exempt it means that when it's made it.is at that point potentially exempt and.as long as you leave for seven years.what was potentially exempt when it made.will be exempt at the point that the.taxpayer dies but because it's a pet and.not a CLT it's a lifetime gift made by.an individual to another individual and.with a pet the original assumption is.that the gift will be exempt it is.potentially exempt when made what then.has to happen to succeed in making it.exempt the donor has to live the.transfer all has to.for the requisite seven years there is.therefore no IHT liability at the date.of the gift and if the donor survives.for more than seven years for making the.gift what was attentively exempt when.made becomes exempt it will be fully.exempt and it is therefore ignored for.IHT purposes certainly it's ignored in.terms of it isn't going to be a.chargeable transfer to include on any.IHT computation though and it's.something that we briefly mentioned last.time but have not yet dealt with the.detail of that again is a later lecture.though it may still use up an annual.exemption and what we said that in.working from a transfer of value the.loss to the estate of the don't all down.to the figure of chargeable transfer.their vigor to include in your IHT.computation that there were certain.exemptions that could be deducted we.know for example the spouse exemption.there means that any value all of the.value of that transfer is exempted using.your spouse exemption but then in.lifetime there are specific exemptions.one of which which is regularly used is.the annual exemption no need to know.about that now but it would be the case.that if an I think that a pet was made.that was more than seven years before.the date of the death of the taxpayer.then in terms of any IHT computation it.itself is ignored but it would have.served to use the annual exemption of.the year in which it was made the.relevance of that we will saved later on.so just so that you were aware but I'll.remind you I'll be don't worry when we.come to that but there's going to be no.charge ability on any chargeable.transfer of a pet that is more than.seven years from the date of the death.of the taxpayer but.got in the exam question you see most it.not all of the transfers are going to be.within the seven years of the date of.death so if the donor sadly dies within.seven years of making the gift then it.becomes chargeable on the death of the.toad or IHT is then payable at forty.percent on the value of the gift less of.course any available nil rate band if.all that this also it is covered by the.remaining bill rate band then of course.that is at nil but only the balance will.be at 40 percent.if the taxpayer did survive for at least.three years but not seven three years.however from the date of the gift then.any IHT charge would be reduced by.something we call the available taper.relief now again that's not in this.section a section for that will be seen.in note five below any IHT that is.payable on a pet is paid by the dome.knee you don't get the personal.representative suit look after the.chargeable a study to then have to pay.the tax out of that chargeable estate.they're not responsible for any tax now.becoming payable in relation to a pet.made within the seven years of the date.of the death of the taxpayer it is the.individual themselves so be careful.therefore if you were lucky enough to.benefit from a lifetime gift let's say.from your great arm to Beatrice and.great-aunt Beatrice is currently aged 90.and she gives you a gift of a hundred.thousand pounds fantastic you think.thank you very much great aunt Beatrice.that gift from her to you was when made.without any tax charge it was a.potentially exempt transfer but what it.means is it then sadly both the great.aren't Beatrice and for you great aunt.Beatrice they.dies within the next seven years then.that means that the pet becomes.chargeable now of course if it is within.your nil rate band do you find that nil.rate that means you don't pay any tax on.it but if it isn't if all of that.hundred thousand was outside of any.available nil rate band depending on.exactly when within the next seven years.great-aunt Beatrice so sadly dies you.could be responsible for a maximum forty.percent tax charge on that gift that you.benefited from in lifetime in her.lifetime that means you could face a.check or a payment here reliability.reject though some forty thousand pounds.that therefore is of course in terms of.planning as an accountant if your client.was great on Beatrice telling you that.she was going to make this hundred.thousand pound gift there to her.daughter her granddaughter or whatever.whoever it was there that she intended.to do that that the beneficiary should.be made aware that although you may have.received one hundred thousand pounds.depending on when and if she dies within.the next seven years and what if any.earlier transfers were before this.particular lifetime transfer then on.that basis the individual concerned.could face a liability.of up to forty thousand pounds the forty.percent charge now I say up to forty.thousand as we have just seen here.though we do not deal with the detail of.it yet that if great-aunt Beatrice.though sadly not lasting for a full.seven years did manage to survive for at.least three years then any tax charge on.that pet that becomes chargeable is.reduced by the available tape but really.the amount of tax is reduced by the.taper belief which is the same receive.notified.like what we focus on now is what.happens where more than one pet has.occurred within the seven years before.death then as we already know we talk.through this again in the last lecture.the new old leg band is applied strictly.on a chronological basis again you may.recall I said what happened if in the.seven years before the death of the.taxpayer made a lifetime transfer six.years ago four years ago two years ago.then you go back to the earliest such.transfer within the seven years before.death and applying now on a.chronological basis the available nil.rate band the earlier transfers benefit.first from the deal rate that right we.pause for a moment here just why you go.back here in terms of attempted.ministration seven and remind yourself.about what was the situation in.illustration for but we are now told.that D it made two chargeable transfers.in lifetime of two hundred thousand.pounds each the first in June 18 and the.second autist 19 we then have to compute.the IHT liabilities arising as a result.that DS dead so it's remind yourself.about what we had in illustration for.and then come back and we will see how.to work this through don't look at the.answer just yet.of course we'll work back through.together okay then let's see what's.going on in terms of illustration seven.now this Bill's not only on illustration.fall as is reference to there but that.goes back to illustration too what we.have is D who sadly died on the 1st of.February 2021 had died made with a.chargeable estate of seven hundred and.fifty thousand pounds and included.within that 750 was her main residence.and that was valued at some four hundred.thousand pounds you recall I hope that.back in illustration to that main.residence was going to be left to nieces.and nephews that meant that although it.was her main residence that main.residence was.being left in the estate to a direct.descendant.that would have been child or grandchild.these were nieces and nephews and what.does that mean.there was no residence nil rate band so.we'd have therefore what would be the.basic new rate band to play with in.illustration for we tagged in a lifetime.transfer that was in June 2018 and it.was a transfer chargeable transfer a.value of some two hundred thousand.pounds what we're now doing in this.illustration is to add a further such.chargeable transfer made in lifetime a.chargeable transfer a value of another.two hundred thousand so we've got two.such touch chargeable transfers back.then we would have been buoyed have.heard the name but wouldn't be as.familiar as we are now with the type of.lifetime transfer that could occur we is.it is chargeable it's clearly not exempt.and as it's chargeable it is either.going to be a transfer into a trust.which would make it a chargeable.lifetime transfer a CLT or if it's not.into a trust you will be told whether or.not it is to a trust that will be quite.clearly given to you in any exam.question there's no CLT then everything.else is a potentially exempt transfer a.pet and that's what we've got here both.two hundred thousand pounds each the.first in June a team the second in.August 90 the requirement to compute the.IHT liabilities that arise as a result.of Dee's death what we now have as you.are likely to have in any exam question.you see is a mix of both lifetime.transfers that become chargeable on.death as well as the chargeable estate.at the date of death and we know that.the first of the two computations to be.prepared is as we now call it lifetime.at transfers chargeable on death and for.this purpose I would recommend that you.use two columns on the right hand side.of your page you will record the gross.amount of chargeable transfer that term.gross is meaning.this here at this point when dealing.purely with pets the significance of the.word gross will only make an appearance.in a subsequent lecture when we deal.with the CLT use the transfers into.trust but the label to apply to this.gross transfers and then in relation to.any of those gross amounts of the.lifetime transfer has made the amount of.IHT disease payable as a result of the.death of the taxpayer so title lifetime.transfers charge of a long death again.of course if you are dealing with most.likely in Section B always an individual.OT of justice question in Section a you.don't have to worry about presentation.and labels but the structure of this.deals firstly with those lifetimes that.those lifetimes those lifetime transfers.that are chargeable are death before.then dealing with the chargeable estate.we deal with them in chronological order.going back to the earliest woman made.within the seven years of the date of.death that was June 2018 it as we said.is a pet as he is indeed August 19 a pet.and both are amounts of two hundred.thousand pounds but we made the point.for the very first lecture that these.this tax IHT is what we refer to as a.cumulative donor based tax that the.amount our tax that is to be paid on any.such lifetime transfer is nothing to do.with the donee though it is the DOE need.who will end up paying any IHT that.becomes payable in relation to such.transfer as such pains but the amount of.tax is everything to do with the donor.and we work on a cumulative base.it's a curative donor based tax let's.see how that accumulation principle.works here June 18 is the first of the.transfers within the seven years before.death so it benefits firstly from the.available new rate band.so all of that 200,000 is covered by the.325 thousand little ray band.so Neil no tax is payable so whoever was.the beneficiary of the June 18 at that.that had this gross chargeable transfer.value of 200,000 ends up sadly as a.result of the death of the tax payer but.not so sadly not having to pay any tax.at all but it's a cumulative donor base.tax so the next transfer in August 19.although again being of the same amount.200,000 pounds means that the cumulative.total now within the seven years before.death has gone above three hundred and.twenty-five thousand it means that there.was still available 125 thousand we'd.use 200 of the three to five Bill rabe.and a hundred twenty-five thousand is.that nil but that then pushes the.remaining 75 thousand and of the nil.rate band and up into the forty percent.band and that therefore is a figure of.30 thousand pounds worth of tax so.30,000 pounds of IHT is payable in.relation to that second transfer so two.transfers exactly the same amounts but.very didn't outcomes in terms of.Taxation due to the way that we apply.the available nil rate band on the first.transfer nil no tax payable on the.second one thirty thousand pounds now as.these are pets the thirty thousand.liability that arises will be paid by.the donee of that gift it's paid by the.donee the amount of tax nothing to do.with the donee it is a cumulative Donal.based tax but who pays it the donee so.where you lie chronologically in the.order of these lifetime transfers will.prove to be critical in terms of how.much if any IHT then becomes payable as.a result of the death of the donor or.tax payer as the August 2019 pet is less.than three years from the date of death.that date of death remembers.the first 21 this August 19 transfer the.only one where any tax is payable that.is within three years it means though we.look at it in detail in Section five.that no taper relief is available that.would have otherwise reduced that tax.charge remember that the taper relief as.we see the exception that's you've got.to have lived for at least three years.from the date of the lifetime transfer.through to the date of death to benefit.from any reduction in that tax charge in.the form of taper relief as the nil rate.band of course has been fully used on.the lifetime transfers it now means that.the entire chargeable estate of seven.hundred and fifty thousand will be taxed.at 40% thus giving of further liability.of three hundred thousand to be paid out.of the value of that estate by the.personal representatives and to be.suffered of course by the relevant.beneficiaries of that estate in the.terms of that chargeable estate as we.mentioned at the beginning here the main.residence though it does indeed exist.has not been left to a direct descendant.of the taxpayer and on that basis no.residence nil rate band is available.right we've made the point that we're.only taxing those transfers made within.the seven years of the date of death so.it can be seen therefore that if the.taxpayer survives for more than seven.years from the data the pet it will be.both exempt in its own right and in.addition we'll have no effect on the.challenged ability of either those.lifetime transfers falling within the.seven years before death or on the.challengeable estate itself so when.dealing with pets very specifically pets.here we haven't yet dealt with CL T's so.this comment is precisely to do with.pets that when made no IHT is payable if.you die within seven years they become.challengeable if any such pet has all.utilized all of the available or.previous pets have used the available.nil rate band and now we pushed into the.40% tax charge that 40% tax is payable.and it's payable by the specific Dhoni.but if the transfers are more than 7.years before the date of the death of.the tax payer this is a pet as we'll see.in a moment say 8 years back prior to.the date of death 1 it is not chargeable.- it doesn't get taken account of with.this accumulation principle whereby we.use the transfers only made they're the.pets within the 7 years of the date of.death now that's illustrated here with.illustration 8 in illustration spore and.7 that we've just been dealing with.there have been an earlier pet if there.had been an earlier pet over another.200,000 pounds but eight years before.the date of death this would be exempt.and would have no effect on the amount.of IHT payable on either the later pets.or on the chargeable estate so even if.that existed this calculation of tax.that you just see that kicked off with.June 18 would still be applicable pet.more than 7 years before the date of.death do not impact on that accumulation.principle so that 200,000 is the first.200,000 recorded as it were on this.taxpayers clock as we move through life.time over the 7 years before the data.death looking at the lifetime transfers.at the moment as we say these are only.pets so that June 18 pet would be.unaffected by the fact that we had a.transfer that was made within 7 years of.it but more than 7 years from the date.of death it's not a part of accumulation.principle but that 200 that has become.chargeable four-beat at a nil rate has.of course impacted on this transfer.pushing 75,000 of the 200 transfer and.that the remaining of the.right band and up into the 40% of the.rate so in relation to illustration 8.there and as we've said if you had a pet.eight years before the date of death 1.it is not chargeable - it will not.impact on those transfers that do fall.within the seven years of the date of.death what happens with CLTS that's a.different story.as we'll see later I found a point the.residence nil rate band does not apply.to lifetime transfers remember the.residence nil rate band is only.available in relation to a main.residence held within the chargeable.estate at death and that is left to a.direct descendent so it doesn't apply to.lifetime transfers that become.chargeable as a result of the donors.death within 7 years will only be used.therefore in computing the IHT payable.on the death estate and there is.illustration 9 which I'd like you to.attempt for yourself between now and.when you come back for the next lecture.I'd be just tell you what happened here.Daisy done late on the 13th of April 20.20 livre yeah death estate valued at.five hundred thousand pounds that.included her main residence valued at.three hundred and sixty thousand.Daisy's entire estate was left to her.grandchildren on the 30th of June 18.Daisy had made a pet of three hundred.and seventy-five thousand to her.daughter again that would be the charge.of all transfer amount so how do you.tackle that you know that you have to.compute the IHT payable as a result of.Daisy's death were their lifetime.transfers made within the seven years of.the date of death yes there was one you.wouldn't be told of course that this was.a pet you just be told that made a gift.of and comes to a chargeable transfer of.375 to the daughter.and because the daughter is not the.spouse or civil partner he's not a trust.then that means it's not an exempt.transfer it's not a CLT it is therefore.a pet you would have recognized that it.means that there is a lifetime transfer.chargeable on death that amounts to 375.that is more than three to five so.although most of it is going to benefit.from the nil rate some of it that's.pretty obvious 375 - 350 will be 3 3 7 5.- e25 will be 50 thousand pounds.that'll be pushed up into the 40% rate.Bend again we haven't yet got to section.5 and taper relief that awaits us next.time but tape relief is not involved.here.why is taper relief not relevant why is.there going to be no reduction in the.tax charge that arises on that.375-thousand pet the reason being the.date of death was the 13th of April 20.this data transfer was less than three.years prior to the date of death.remember the taper relief to be.available you have to have survived for.at least three years so you work out.what will be the tax on the lifetime.transfers chargeable on death before.then moving to the challengeable.estate at death and what we then know is.that although there is no available nil.rate band still available to go against.the charge of an estate there is a.residence new rate band that is.available to us why a main residence was.within the death estate it included.there the main residence it was valued.at 360 thousand pounds and crucially.Daisy's entire estate therefore.including the main residence was left to.the grandchildren ie direct descendants.therefore making the residence new rate.band available how much will it be well.it's at maximum.fifty thousand pounds this main.residence is valued at 360 not therefore.less than 150 so 150 thousand will be.the residence nil rate band so have a go.at that please in fact you may as well.have a go NT now rather than holding.that over to the next lecture so Paul's.just for a moment because lonely take us.another minute just to review through.the answer pause for a moment and then.we'll continue okay let's just finish.off this lecture therefore as we said.there are in fact not are there is a.light time charles further dischargeable.on death given that it was on the 30th.of june 18 it was a pattern that is.within the seven years of the date of.death there that amounted to three.hundred and seventy five thousand it.therefore is the first and only such.life time transfer within the seven.years of death so it benefits from the.nil rate band of three to five it still.leaves a further 50,000 to be touched at.forty percent and that therefore gives.you twenty thousand pound tax to be paid.that twenty thousand pound tax of course.will be paid by the specific beneficiary.of that lifetime gift the donee of that.gift the death estate what we're told of.course the challengeable estate at death.was five hundred thousand and that.included the main residence that was.worth three hundred and sixty so the.other net assets not that it's an.important issue what that other value is.is one hundred and forty thousand pounds.so what i HT liability now arises well.as we have said there is no nil rate.band available because daisy here is.used all of that on her lifetime.transfer however there is a residence.nil rate band available why because.looking back to the information in the.question he is her main residence.you must be told that and will be where.this is relevant and it was included.within the death estate it was not a.lifetime transfer it was within the.death estate and it has been left to her.grandchildren direct descent.and because that property that main.residence is valued at above 150,000 the.full maximum 150 thousand will be.available so the liability on the debt.first eight 150,000 new rate band is.available at Neal so that would be Neal.there and it means that the remaining.balance of three hundred and fifty that.is then going to be taxed at the full.forty percent rate Huey that then comes.to one hundred and forty thousand pounds.the note then describes what's going on.and just adds in a few other possible.scenarios as we know the nil rate band.was fully utilized by the pet but the.death estate will still benefit from the.residence nil rate band if the pet had.been a gift of their main residence then.no residence nil rate band would apply.to the pen it's only available only.available whereas here the main.residence is within the estate and where.it's gifted to direct descendents all of.which boxes are ticked in Malaysian to.this example if you've been told that.Daisy was a widow and her previous.deceased heirs had used his new rate.band if there's a previously deceased.spouse we're thinking about the.possibility of unused nil rate band that.existed on their death now being.available on the death of up until this.date the surviving spouse but we're told.here that the previous deceased bears.had used his new rate band so there's.nothing that unused but had not used his.residence nil rate band if of course the.death is before 6th of April 17th though.I think that so tell you this there.couldn't be any residence nil rate band.used because he didn't exist at that.point in time so it guarantees a hundred.percent of the residents new rate band.would be unused and therefore.transferred across to at the time the.surviving spouse that here being D that.would mean that not only does she get.her one.50 she gets an extra hundred percent of.her now 150 and that therefore would be.a three hundred thousand residents new.rate band available on her death estate.if as in the illustration Daisy still.owned her main residence of course the.date of her death which was the.situation here okay.check through that therefore before then.we move to our next lecture.

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I'm trying to fill out a free fillable tax form. It won't let me click "done with this form" or "efile" which?

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First off there are no fees for leaves or requests for leave in any branch of the United States military. Second there is no such thing as a fiancée form in the U.S. military. There is however a form for applying for a fiancée visa (K-1 Visa)that is available from the Immigration and Customs Service (Fiancé(e) Visas ) which would be processed by the U.S. State Department at a U.S. Consulate or Embassy overseas. However these fiancée visas are for foreigners wishing to enter the United States for the purpose of marriage and are valid for 90 days. They have nothing to do with the military and are Continue Reading

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