Mum's NRB transferred?

DaveyCee

Hi,

My Dad has recently passed away. My Mum passed away in 2008. Sadly she died unexpectedly in Italy at the age of 62, so there was never a will or any money that she gifted. I just found out my father never officially registered her death with the UK Gov. All I have in my possession of hers is an Italian death certificate, repatriation forms and a couple of bank statements of an account she held in the building society the month before she died. I believe this is still a live account as my Dad referred to it to my sister. He never touched it. I am currently looking into the process of translating these documents to finally officially register her death in the UK and hopefully get her account transferred to my Dad's estate. I am the executor.

My Dad literally never wanted closure on the love of his life after so many years. He just couldn't do it. It was too painful.

Will there be many obstacles trying to get my mum's NRB transferred to my Dad's estate with so little paperwork to offer? In 2008 the NRB was £312k

It would help us avoid any IHT that currently awaits us. And by my calculations we currently do have a small amount to tax. 

I have the IHT400 & IHT402 forms, but I'm worried it might be more complicated then that. I'm walking in the dark.

Any advice on this please would be gratefully accepted.

Thankyou

Keep_pedalling

If a UK citizen dies abroad the death only needs to be registered in the country where the death occurs you don’t have to register again in the UK so this should not cause you any problem. 

https://www.gov.uk/guidance/what-to-do-after-a-british-national-dies-abroad#:~:text=contact%20the%20FCDO.-,Register%20the%20death%20and%20obtain%20a%20local%20death%20certificate,to%20help%20you%20do%20this.

If her entire estate went to your father then you have two full NRBs to use (£650k). If your father’s estate is below that value then you don’t need to complete an IHT return. If it is higher than that and he owned a home then you also have his and if needed your mother’s residencial NRB to claim. If you need either of them you will need to do an IHT return.

Depending on the value of the savings account you may also need to apply for probate for your mother to get that money released to your fathers estate. 

DaveyCee

Keep_pedalling said:

If a UK citizen dies abroad the death only needs to be registered in the country where the death occurs you don’t have to register again in the UK so this should not cause you any problem. 

https://www.gov.uk/guidance/what-to-do-after-a-british-national-dies-abroad#:~:text=contact%20the%20FCDO.-,Register%20the%20death%20and%20obtain%20a%20local%20death%20certificate,to%20help%20you%20do%20this.

If her entire estate went to your father then you have two full NRBs to use (£650k). If your father’s estate is below that value then you don’t need to complete an IHT return. If it is higher than that and he owned a home then you also have his and if needed your mother’s residencial NRB to claim. If you need either of them you will need to do an IHT return.

Depending on the value of the savings account you may also need to apply for probate for your mother to get that money released to your fathers estate. 

Thankyou for this, it's very helpful.

My mum's account is below £20k. They won't speak with me about her account until I can produce a translated copy of the death certificate.

They didn't own a home.

Should I seek out some financial advice regarding this, just to make sure?

If her entire estate went to my father - essentially the £20k into his executor account, and it's below £650k, what paperwork do I have to complete to finalise the estate and apply for probate?

Keep_pedalling

DaveyCee said:

Keep_pedalling said:

If a UK citizen dies abroad the death only needs to be registered in the country where the death occurs you don’t have to register again in the UK so this should not cause you any problem. 

https://www.gov.uk/guidance/what-to-do-after-a-british-national-dies-abroad#:~:text=contact%20the%20FCDO.-,Register%20the%20death%20and%20obtain%20a%20local%20death%20certificate,to%20help%20you%20do%20this.

If her entire estate went to your father then you have two full NRBs to use (£650k). If your father’s estate is below that value then you don’t need to complete an IHT return. If it is higher than that and he owned a home then you also have his and if needed your mother’s residencial NRB to claim. If you need either of them you will need to do an IHT return.

Depending on the value of the savings account you may also need to apply for probate for your mother to get that money released to your fathers estate. 

Thankyou for this, it's very helpful.

My mum's account is below £20k. They won't speak with me about her account until I can produce a translated copy of the death certificate.

They didn't own a home.

Should I seek out some financial advice regarding this, just to make sure?

If her entire estate went to my father - essentially the £20k into his executor account, and it's below £650k, what paperwork do I have to complete to finalise the estate and apply for probate?

As the estate is below £650k you just have to submit a probate application using PA1P if he made a will or PA1A if he died intestate. This can be done in line or using a paper copy. 

https://www.gov.uk/government/collections/probate-forms

The process is fairly straight forward and you shouldn’t need to take professional advice to proceed. 

DaveyCee

Keep_pedalling said:

DaveyCee said:

Keep_pedalling said:

If a UK citizen dies abroad the death only needs to be registered in the country where the death occurs you don’t have to register again in the UK so this should not cause you any problem. 

https://www.gov.uk/guidance/what-to-do-after-a-british-national-dies-abroad#:~:text=contact%20the%20FCDO.-,Register%20the%20death%20and%20obtain%20a%20local%20death%20certificate,to%20help%20you%20do%20this.

If her entire estate went to your father then you have two full NRBs to use (£650k). If your father’s estate is below that value then you don’t need to complete an IHT return. If it is higher than that and he owned a home then you also have his and if needed your mother’s residencial NRB to claim. If you need either of them you will need to do an IHT return.

Depending on the value of the savings account you may also need to apply for probate for your mother to get that money released to your fathers estate. 

Thankyou for this, it's very helpful.

My mum's account is below £20k. They won't speak with me about her account until I can produce a translated copy of the death certificate.

They didn't own a home.

Should I seek out some financial advice regarding this, just to make sure?

If her entire estate went to my father - essentially the £20k into his executor account, and it's below £650k, what paperwork do I have to complete to finalise the estate and apply for probate?

As the estate is below £650k you just have to submit a probate application using PA1P if he made a will or PA1A if he died intestate. This can be done in line or using a paper copy. 

https://www.gov.uk/government/collections/probate-forms

The process is fairly straight forward and you shouldn’t need to take professional advice to proceed. 

Again, Thankyou so much for your help. I really appreciate it.

Will I still need to go ahead with the IHT402 claim form to transfer the unused NRB? 

Thanks
D

Keep_pedalling

DaveyCee said:

Keep_pedalling said:

DaveyCee said:

Keep_pedalling said:

If a UK citizen dies abroad the death only needs to be registered in the country where the death occurs you don’t have to register again in the UK so this should not cause you any problem. 

https://www.gov.uk/guidance/what-to-do-after-a-british-national-dies-abroad#:~:text=contact%20the%20FCDO.-,Register%20the%20death%20and%20obtain%20a%20local%20death%20certificate,to%20help%20you%20do%20this.

If her entire estate went to your father then you have two full NRBs to use (£650k). If your father’s estate is below that value then you don’t need to complete an IHT return. If it is higher than that and he owned a home then you also have his and if needed your mother’s residencial NRB to claim. If you need either of them you will need to do an IHT return.

Depending on the value of the savings account you may also need to apply for probate for your mother to get that money released to your fathers estate. 

Thankyou for this, it's very helpful.

My mum's account is below £20k. They won't speak with me about her account until I can produce a translated copy of the death certificate.

They didn't own a home.

Should I seek out some financial advice regarding this, just to make sure?

If her entire estate went to my father - essentially the £20k into his executor account, and it's below £650k, what paperwork do I have to complete to finalise the estate and apply for probate?

As the estate is below £650k you just have to submit a probate application using PA1P if he made a will or PA1A if he died intestate. This can be done in line or using a paper copy. 

https://www.gov.uk/government/collections/probate-forms

The process is fairly straight forward and you shouldn’t need to take professional advice to proceed. 

Again, Thankyou so much for your help. I really appreciate it.

Will I still need to go ahead with the IHT402 claim form to transfer the unused NRB? 

Thanks
D

No, there is a box to tick to claim that on the probate form.

DaveyCee

Keep_pedalling said:

DaveyCee said:

Keep_pedalling said:

DaveyCee said:

Keep_pedalling said:

If a UK citizen dies abroad the death only needs to be registered in the country where the death occurs you don’t have to register again in the UK so this should not cause you any problem. 

https://www.gov.uk/guidance/what-to-do-after-a-british-national-dies-abroad#:~:text=contact%20the%20FCDO.-,Register%20the%20death%20and%20obtain%20a%20local%20death%20certificate,to%20help%20you%20do%20this.

If her entire estate went to your father then you have two full NRBs to use (£650k). If your father’s estate is below that value then you don’t need to complete an IHT return. If it is higher than that and he owned a home then you also have his and if needed your mother’s residencial NRB to claim. If you need either of them you will need to do an IHT return.

Depending on the value of the savings account you may also need to apply for probate for your mother to get that money released to your fathers estate. 

Thankyou for this, it's very helpful.

My mum's account is below £20k. They won't speak with me about her account until I can produce a translated copy of the death certificate.

They didn't own a home.

Should I seek out some financial advice regarding this, just to make sure?

If her entire estate went to my father - essentially the £20k into his executor account, and it's below £650k, what paperwork do I have to complete to finalise the estate and apply for probate?

As the estate is below £650k you just have to submit a probate application using PA1P if he made a will or PA1A if he died intestate. This can be done in line or using a paper copy. 

https://www.gov.uk/government/collections/probate-forms

The process is fairly straight forward and you shouldn’t need to take professional advice to proceed. 

Again, Thankyou so much for your help. I really appreciate it.

Will I still need to go ahead with the IHT402 claim form to transfer the unused NRB? 

Thanks
D

No, there is a box to tick to claim that on the probate form.

Hi, Just a quick update on this.....

I just visited the local church hall where they have volunteer lawyers for a couple of hours each week to help local people with legal matters. I explained my scenario to her, and she said that I still need to send an IHT402 form and an IHT205 form along with my PA1P form.

Im more confused than ever!

Keep_pedalling

DaveyCee said:

Keep_pedalling said:

DaveyCee said:

Keep_pedalling said:

DaveyCee said:

Keep_pedalling said:

If a UK citizen dies abroad the death only needs to be registered in the country where the death occurs you don’t have to register again in the UK so this should not cause you any problem. 

https://www.gov.uk/guidance/what-to-do-after-a-british-national-dies-abroad#:~:text=contact%20the%20FCDO.-,Register%20the%20death%20and%20obtain%20a%20local%20death%20certificate,to%20help%20you%20do%20this.

If her entire estate went to your father then you have two full NRBs to use (£650k). If your father’s estate is below that value then you don’t need to complete an IHT return. If it is higher than that and he owned a home then you also have his and if needed your mother’s residencial NRB to claim. If you need either of them you will need to do an IHT return.

Depending on the value of the savings account you may also need to apply for probate for your mother to get that money released to your fathers estate. 

Thankyou for this, it's very helpful.

My mum's account is below £20k. They won't speak with me about her account until I can produce a translated copy of the death certificate.

They didn't own a home.

Should I seek out some financial advice regarding this, just to make sure?

If her entire estate went to my father - essentially the £20k into his executor account, and it's below £650k, what paperwork do I have to complete to finalise the estate and apply for probate?

As the estate is below £650k you just have to submit a probate application using PA1P if he made a will or PA1A if he died intestate. This can be done in line or using a paper copy. 

https://www.gov.uk/government/collections/probate-forms

The process is fairly straight forward and you shouldn’t need to take professional advice to proceed. 

Again, Thankyou so much for your help. I really appreciate it.

Will I still need to go ahead with the IHT402 claim form to transfer the unused NRB? 

Thanks
D

No, there is a box to tick to claim that on the probate form.

Hi, Just a quick update on this.....

I just visited the local church hall where they have volunteer lawyers for a couple of hours each week to help local people with legal matters. I explained my scenario to her, and she said that I still need to send an IHT402 form and an IHT205 form along with my PA1P form.

Im more confused than ever!

I presume these were trainee solicitors because what she said is wrong. IHT205 is only for deaths that occurred before 1st Jan 2022 and IHT 402 can only be used where you have to submit a full IHT return using IHT400. 

DaveyCee

Keep_pedalling said:

DaveyCee said:

Keep_pedalling said:

DaveyCee said:

Keep_pedalling said:

DaveyCee said:

Keep_pedalling said:

If a UK citizen dies abroad the death only needs to be registered in the country where the death occurs you don’t have to register again in the UK so this should not cause you any problem. 

https://www.gov.uk/guidance/what-to-do-after-a-british-national-dies-abroad#:~:text=contact%20the%20FCDO.-,Register%20the%20death%20and%20obtain%20a%20local%20death%20certificate,to%20help%20you%20do%20this.

If her entire estate went to your father then you have two full NRBs to use (£650k). If your father’s estate is below that value then you don’t need to complete an IHT return. If it is higher than that and he owned a home then you also have his and if needed your mother’s residencial NRB to claim. If you need either of them you will need to do an IHT return.

Depending on the value of the savings account you may also need to apply for probate for your mother to get that money released to your fathers estate. 

Thankyou for this, it's very helpful.

My mum's account is below £20k. They won't speak with me about her account until I can produce a translated copy of the death certificate.

They didn't own a home.

Should I seek out some financial advice regarding this, just to make sure?

If her entire estate went to my father - essentially the £20k into his executor account, and it's below £650k, what paperwork do I have to complete to finalise the estate and apply for probate?

As the estate is below £650k you just have to submit a probate application using PA1P if he made a will or PA1A if he died intestate. This can be done in line or using a paper copy. 

https://www.gov.uk/government/collections/probate-forms

The process is fairly straight forward and you shouldn’t need to take professional advice to proceed. 

Again, Thankyou so much for your help. I really appreciate it.

Will I still need to go ahead with the IHT402 claim form to transfer the unused NRB? 

Thanks
D

No, there is a box to tick to claim that on the probate form.

Hi, Just a quick update on this.....

I just visited the local church hall where they have volunteer lawyers for a couple of hours each week to help local people with legal matters. I explained my scenario to her, and she said that I still need to send an IHT402 form and an IHT205 form along with my PA1P form.

Im more confused than ever!

I presume these were trainee solicitors because what she said is wrong. IHT205 is only for deaths that occurred before 1st Jan 2022 and IHT 402 can only be used where you have to submit a full IHT return using IHT400. 

You are indeed correct. Not trainee solicitors, but not particularly useful or helpful, which is worrying.

I phoned the probate office yesterday, and the kind gentleman clearly informed me I only need to fill in the PA1P forms. He even said, don't worry about making a mistake, it happens a lot. 

Once again, thankyou for your help, it's much appreciated and im grateful.