IHT allowance for surviving spouse

pjs493

My husband died suddenly and unexpectedly last year. Other than a charitable donation and some sentimental bequests, his estate was left to me in his Will. His estate did not reach the IHT threshold.

My question is, does the entire IHT allowance pass to me as the surviving spouse, or just the value of his estate at the time of death? Do I need to keep a record of the value of his estate for the future? 

Or will the maximum spousal allowance automatically apply to me (assuming that rules don't change in the meantime); my husband died at a relatively young age. I suspect by the time I die (assuming it is in old age and assuming IHT rules don't change too much) my estate will likely be worth more than the combined threshold and there will only be our children to inherit.

Keep_pedalling

Your estate will be able to make full use of his NRB, and his residential NRB as well if it is needed. Keep a record of the value of his estate as your executors may need that information. 

pjs493

Keep_pedalling said:

Your estate will be able to make full use of his NRB, and his residential NRB as well if it is needed. Keep a record of the value of his estate as your executors may need that information. 

I've kept a copy of the pdf of the IHT calculator results which show the value of his estate and will print that and keep it with copies of my new Will when it is finalised. Thanks for answering the question, I wasn't quite sure how to word it in a Google search to get a definitive answer.