IHT overwhelmed with forms

K_potts

I’m really struggling with IHT435 and 436 concerning transferring NRB AND RNRB. Dad passed in Feb this year, mum in 2007 - it’s reads like they are expecting a valuation on the estate at her death in 2007, is this correct as I don’t understand how this value affects what the estate is worth now? Sorry if it’s a basic question I’ve done self assessments previously but this seems over complicated 

Keep_pedalling

it will only make a difference if your mother’s estate was greater than £2M, which why the question is there, even though it won’t matter in 99% of cases.