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Question 7. IHT436. Claiming RNRB
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Brad6271
Posts: 3 Newbie

Hello
Want to claim what we know is 100% of my mothers unused RNRB.
Mother died in 2003, her entire estate passed to my father who recently passed away in 2021.
She did not leave any instructions in a will to give anyone but my father any of her estate.
We have IHT form IHT436 which states:
Want to claim what we know is 100% of my mothers unused RNRB.
Mother died in 2003, her entire estate passed to my father who recently passed away in 2021.
She did not leave any instructions in a will to give anyone but my father any of her estate.
We have IHT form IHT436 which states:
Complete questions 7 to 15 if no RNRB was used on the estate of the deceased’s spouse or civil partner
Question 7 asks what was the Total net value of spouse or civil partner’s estate before exemptions or reliefs.
We are struggling with this question. From what we know my mother only had joint savings with my father, they jointly owned the house they lived in. At best her only real personal assets would have been her jewellery and a life insurance policy that would only pay out upon my fathers death.
I am saying that her estate was in fact zero value, but am I correct in that assumption?
The taper threshold is £2,000,00 and even if she did have assets they certainly would not be anywhere near that figure, so isn’t the value of her estate (if there is one) irrelevant?
We are struggling with this question. From what we know my mother only had joint savings with my father, they jointly owned the house they lived in. At best her only real personal assets would have been her jewellery and a life insurance policy that would only pay out upon my fathers death.
I am saying that her estate was in fact zero value, but am I correct in that assumption?
The taper threshold is £2,000,00 and even if she did have assets they certainly would not be anywhere near that figure, so isn’t the value of her estate (if there is one) irrelevant?
‘Value of the taper threshold at the spouse or civil partner’s date of death (go to note 4 page 3)
If the value at question 7 is less than the value at question 8, enter 100.0000% in box 13 and go on to question 14. If the value at question 7 is more than the value at question 8 continue to question 9
Anyones help would be appreciated, thank you
Anyones help would be appreciated, thank you
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Comments
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That is an incorrect assumption, for IHT purposes her estate consisted of her share of their joint assets plus her chattels.What is the approximate value of your fathers estate?0
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Keep_pedalling said:That is an incorrect assumption, for IHT purposes her estate consisted of her share of their joint assets plus her chattels.What is the approximate value of your fathers estate?0
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Brad6271 said:Keep_pedalling said:That is an incorrect assumption, for IHT purposes her estate consisted of her share of their joint assets plus her chattels.What is the approximate value of your fathers estate?
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Keep_pedalling said:Brad6271 said:Keep_pedalling said:That is an incorrect assumption, for IHT purposes her estate consisted of her share of their joint assets plus her chattels.What is the approximate value of your fathers estate?
Many thanks.0 -
I am also completing this form and will struggle to provide the reference of my father's probate application and the value of his estate from 22 years ago. What should I put? If I contact HMRC will they be able to give me the reference?0
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Hi, I don’t understand the IHT 436. My mother passed away in 2008 my dad inherited everything no tax paid, now my dad has passed away, my question is will there be any RNRB for my mother as that never came about until 2017. Thank you0
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Crafty_lily said:Hi, I don’t understand the IHT 436. My mother passed away in 2008 my dad inherited everything no tax paid, now my dad has passed away, my question is will there be any RNRB for my mother as that never came about until 2017. Thank you
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