Nil Rate Band Carryforward
Visit the Carryover Assumptions section, available from the Dashboard. Select the name of the person who is to receive the transferred nil rate band.
Then expand Nil Rate Band Carry Forward & Previous PETs and set the Percent of IHT Nil Rate Band carried forward to 100%, and the Percent of Residence Nil Rate Band carried forward to 100%, if applicable, (or the relevant percentages).
Click Save.