IHT Home Allowance(s)
In the UK, the inheritance tax (IHT) allowance regarding the matrimonial home is primarily covered under two main allowances:
⸻
- Nil-Rate Band (NRB) — Standard Allowance • Every individual has a £325,000 inheritance tax-free threshold. • This is called the nil-rate band. • Assets up to this amount can be passed on tax-free upon death.
⸻
- Residence Nil-Rate Band (RNRB) — Additional Allowance for the Home
If you leave your main residence to a direct descendant (e.g., children, stepchildren, grandchildren), an additional allowance applies: • Up to £175,000 per person (on top of the standard £325,000). • Applies only to one home and only if it was a residence at some point. • Must go to a direct descendant to qualify. • If the estate exceeds £2 million, the RNRB tapers off by £1 for every £2 over the threshold.
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- Combined Threshold for Married Couples or Civil Partners • Spouses and civil partners can inherit from each other tax-free (no IHT between them). • Unused NRB and RNRB from the first partner’s estate can be transferred to the surviving spouse. • This means the combined total allowance could be: • £325,000 + £175,000 = £500,000 per person • Up to £1 million per couple if both allowances are fully available and used
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Example
A couple leaves their family home (valued at £800,000) to their children: • First death: no IHT due (assets pass to spouse). • Second death: if full allowances are available, £1 million threshold applies, and the entire value may pass tax-free.
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April 18, 2024
Swiss Carte Grise Date: 2002-04-18
Swiss Carte Grise
🇨🇭 Swiss Carte Grise — Codes with French & English
| 1 |
N° de contrôle |
Registration number |
| 2 |
Genre de véhicule |
Vehicle category/type |
| 3 |
Marque |
Make |
| 4 |
Type |
Model/type |
| 5 |
Variante |
Variant |
| 6 |
Version |
Version |
| 7 |
N° d’identification |
Vehicle Identification Number (VIN) |
| 8 |
Couleur |
Colour |
| 9 |
Mise en circulation |
Date of first registration |
| 10 |
Poids total |
Permissible maximum weight |
| 11 |
Poids à vide |
Unladen weight |
| 12 |
Charge utile |
Payload |
| 13 |
Places assises |
Number of seats |
| 14 |
Places debout |
Number of standing places |
| 15 |
Cylindrée |
Engine capacity |
| 16 |
Puissance |
Engine power |
| 17 |
Carburant |
Fuel type |
| 18 |
Transmission |
Drive type |
| 19 |
Boîte de vitesses |
Transmission type |
| 20 |
Nombre d’essieux |
Number of axles |
| 21 |
Empattement |
Wheelbase |
| 22 |
Longueur |
Vehicle length |
| 23 |
Largeur |
Vehicle width |
| 24 |
Hauteur |
Vehicle height |
| 25 |
Remorque freinée - poids max. |
Trailer max weight (braked) |
| 26 |
Remorque non freinée - poids max. |
Trailer max weight (unbraked) |
| 27 |
Charge verticale max. sur point d’attelage |
Max vertical load on coupling |
| 28 |
Charge max. sur le toit |
Maximum roof load |
| 29 |
Pneus |
Tyre dimensions |
| 30 |
Jantes |
Rim dimensions |
| 31 |
Norme d’émission |
Emission standard |
| 32 |
Émissions de CO₂ |
CO₂ emissions |
| 33 |
Niveau sonore |
Noise level |
| 34 |
Conso. carburant (urbain) |
Fuel consumption (urban) |
| 35 |
Conso. carburant (extra-urbain) |
Fuel consumption (extra-urban) |
| 36 |
Conso. carburant (combinée) |
Fuel consumption (combined) |
| 37 |
Nom du détenteur |
Registration holder’s name |
| 38 |
Adresse du détenteur |
Registration holder’s address |
| 39 |
Date de délivrance |
Date of issue |
| 40 |
Autorité de délivrance |
Issuing authority |
| 41 |
Remarques |
Remarks / Notes |
| 42 |
Ancien n° d’immatriculation |
Previous registration number |
| 43 |
Date du dernier contrôle technique |
Date of last inspection |
| 44 |
Prochaine date du contrôle technique |
Next inspection due date |
| 45 |
Assurance |
Insurance details |
| 46 |
Puissance fiscale |
Tax horsepower |
| 47 |
Catégorie fiscale |
Tax class |
| 48 |
Montant de l’impôt |
Tax amount |
| 49 |
Statut du paiement |
Payment status of tax |
| 50 |
Catégorie d’étiquette environnementale |
Environmental badge category |
| 51 |
Norme Euro |
Euro class |
| 52 |
Classe de bruit |
Noise class |
| 53 |
Filtre à particules |
Particulate filter fitted |
| 54 |
Dispositif de dépollution ajouté |
Retrofit emissions device |
| 55 |
Système alternatif installé |
Alternative fuel system installed |
| 56 |
Catégorie de mobilité |
Mobility category |
| 57 |
Type d’immatriculation |
Registration type |
| 58 |
Changement de véhicule |
Change of vehicle |
| 59 |
Changement de détenteur |
Change of registration holder |
| 60 |
Immatriculation temporaire |
Temporary registration |
| 61 |
Immatriculation export |
Export registration |
| 62 |
Plaques interchangeables |
Interchangeable plates |
| 63 |
Suspension d’immatriculation |
Registration suspension |
| 64 |
Annulation d’immatriculation |
Registration cancellation |
| 65 |
Réactivation d’immatriculation |
Registration reactivation |
| 66 |
Duplicata du certificat d’immatriculation |
Duplicate registration certificate |
| 67 |
Certificat restitué |
Certificate returned |
| 68 |
Certificat confisqué |
Certificate confiscated |
| 69 |
Certificat invalidé |
Certificate invalidated |
| 70 |
Certificat perdu |
Certificate lost |
| 71 |
Certificat volé |
Certificate stolen |
| 72 |
Certificat détruit |
Certificate destroyed |
| 73 |
Certificat endommagé |
Certificate damaged |
| 74 |
Certificat modifié |
Certificate amended |
| 75 |
Certificat corrigé |
Certificate corrected |
| 76 |
Certificat mis à jour |
Certificate updated |
| 77 |
Certificat renouvelé |
Certificate renewed |
| 78 |
Certificat transféré |
Certificate transferred |
April 18, 2000