Help!! Which IHT Schedule?

Reg1988

Dear all - apologies, but this is driving me completely insane . I read and re-read the Gov.uk notes and guidance and it still doesn't make sense. I would be most grateful for your wisdom and guidance with my issue please:

• My father died in 1990
• My mother died in 2021
• Assets of £50k
• Freehold house worth £650k
• Everything left to me and my brother who are the two only children

I would like to use my father's allowance as he left the house to my mother and so I am filling out form IHT400.

Section 29 on form IHT400 is asking me:

1. Do you want to use the residence nil rate band? --> I assume YES as the house is being left to us the direct descendants?
2. Do you want to transfer any unused residence nil rate band from the deceased’s spouse or civil partner who died before them? --> I assume YES as my father died and left the house to my mother
3. Do you want to transfer any unused nil rate band from the deceased’s spouse or civil partner who died before them? --> I assume YES because I am now using the allowance as it was not used when my father died

But the form will not let me have all three as yes.

Driving me mad so thank you in advance for any clarity 
Andy

WaywardDriver

I've checked the latest version of IHT dated 09/20 and it lets you answer all 3 as yes.
As far as I can see this doesn't depend on answers to previous sections.

Keep_pedalling

You should be able to use all 3 but you don’t actually need the transferable RNRB, as the estate Is within 2x NRB + 1 RNRB.

Keep_pedalling

Keep_pedalling said:

You should be able to use all 3 but you don’t actually need the transferable RNRB, as the estate Is within 2x NRB + 1 RNRB.

Your latest post has blown that out of the water, the divorce probably means  the estate has an IHT liability in the region of £80,000.