IHT436 to claim transferable residence nil rate band

Terri_Kemeny

I'm filling in form IHT436 to claim transferable residence nil rate band after my Mum's death and am struggling with Q7

Q7: 'Total value of spouse or civil partner's estate before exemptions or reliefs'

My Dad died in 1999 but I have no idea of the value of his estate. The house was jointly owned. Would the value of his estate have included what the house was worth at the time of his death? 

Keep_pedalling

50% of the value of the house at the time of his death.

SeniorSam

You may be able to obtain a copy of Probate on your Fathers death and that should show the value if Probate was granted.

If the house was jointly owned, then on the death of your father it became the property of your Mother totally.  Try and speak with the Probate helpline to see if they can help.

Goodcitizen1

Hi, I spoke to HMRC about this exact issue with a death in a similar year and was told that they don't expect you to know the value that long ago. I put a note in the Additional Info box on the IHT400 to explain. I didn't know the IHT ref either.