Inheritance Tax. Filling in new IHT402: Transfer unused spouse nil rate band etc

John_Pierpoint

I have just received IHT402 "Claim to transfer unused nil rate band" into the estate of deceased uncle dog. This a new form created as part of the all new IHT4xx series.
Broad details of uncle's estate are here:

http://forums.moneysavingexpert.com/showthread.html?t=1164505

Now uncle dog had a stay at home wife, let us call her French Poodle (FP).
FP was considerably younger than dog, but unexpectedly dropped dead early
in tax year 02/03.

FP died intestate (no will) and they had no children or parents (but FP had a independent younger sibling).
I think I'm correct in saying that anything in FP's estate legally passed to dog.
I don't think FP had anything much in her own name, but there were several modest joint accounts held in the names of dog & FP.

However questions 7 and 12 thru 16 expect me to give a total value of FP's assets then details that were NOT left in total, free of any if's and but's to dog.

Quite frankly it is obvious that dog sorted out the letters of administration himself and switched any joint accounts into his name, himself and did not bother to keep any records. So I cannot begin to guess if FP left 1,000 - 10,000 or even 100,000.
Though the figure is probably something in low 5 figures.
However the Letters of Administration (admon) that I have purchased from the Central Probate Registry, reads: "It is hereby certified that it appears from information supplied on the application for this grant that the gross value of the said estate in the United Kingdom does not exceed 220,000 and the net value of such estate estate does not exceed 85,000".

Can I get away with putting <85,000 (or < 220,000) on the form just to avoid upsetting the bean counters?