Inheritance Tax

BBQBossTO

Hi,

My Father sadly passed away in March 2007 leaving everything to his wife (our Mum)
My Mother sadly passed away very recently, leaving everything to myself and my brother (her two children)

I'm aware that my Mother's estate, in leaving everything to her children, has a combined Inheritance Tax Allowance of £500,000 (£325,000 + £175,000); Can anyone tell me what the correct form is needed to transfer my Father's unused allowance as the one's I have found so far require the spouse to have died after October 2007.

Thank you

noh

IHT 402 is the correct form.
I think you are misunderstanding what the form says.
The deceased is your mother who passed after 2007 her spouse your Father died before her.
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/497793/IHT402.pdf

"Fill in this form if: • the deceased died on or after 9 October 2007 • their spouse or civil partner died before them • when the spouse or civil partner died their estate did not use up all of the nil rate band available to it • you want to transfer the unused amount to the deceased’s estate"