Inheritance tax query - Father deceased, Mother alive and IHT allowance

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Hi everyone,

Hope you are all well.

My name is Thomas J. My father Henry J died in July 2017 and his last Will and Testament stated that all assets (financial/property etc) were to be transferred to my mother Suzanne J in entirety. Suzanne is still alive and is 88 years of age.

Questions:

1) Upon Henry's death, was his NIL BAND RATE of IHT (£325,000)?

2) Will Henry's nil band-rate of £325,000 allowance be 'automatically' transferred to Suzanne? So that Suzanne has £650,000 NIL BAND RATE IHT in total?

3) Did any forms need to be sent to HMRC historically (at time of Henry's passing), to ensure Henry's IHT allowance was transferred to Suzanne?

* If No, that fine - What process would this have followed?
* If Yes, what was the process or form that should have been filed in and sent to HMRC?

** Is there anything we can do retrospectively to inform HMRC, i.e, fill in another form to inform them of Henry's allowance needing to be transferred? or is it too late and time has elapsed? Thank you so much for reading this, and any assistance would be appreciated.

 Kind Regards,

 Thomas J

Keep_pedalling

Nothing need to be done until your mothers death, the TNRB can be claimed then as can her residential NRB and the transferable NRB assuming they are home owners. 

The transferable NRB is done via the probate forms RNRBs will require an IHT return, but will only be needed if her estate exceeds £650k