Probate forms - transferable residential nil rate band and / or transferable nil rate band

Famau

Hello - perhaps a rather daft question, but here we are anyway...

I will soon be applying for probate in respect of my late mother and completing the various forms.  My mother's estate will be in the order of £400,000.  She has her own IHT nil rate allowance of £325,000.  My mother sold her house to go into care a couple of years ago so I guess we could use that 175,000 too which would take us above the estate value so no tax to pay.  We could also utilise my late father's nil rate band (also £325,000) or his legacy transferable RNRB of £175,000.

So - adding just my mother's downsizing allowance on its own should mean that there is no IHT to pay.  My question then is - should I only bother with doing that or is it wise also to complete one or both of the forms relating to transfer of my late father's allowances?  It would seem pointless to do this, but I don't want to fall foul of some mistake or other and am wondering about a belt and braces approach. 

Hope this makes some sort of sense ....

thanks for any advice...

Keep_pedalling

You would be better to ignore the residential NRB and just use your father’s transferable NRB. Using her residential NRB would require you to do a full IHT return, using his transferable NRB instead will avoid needing to do that.