Inheritance tax - married couple, one died 2013, other 2024

MrGumby

Hello. I've tried and failed to find an answer - my mother died in 2013, father in 2024. So my mother died before the current rules on IHT following second death were introduced. She left everything to my father.

My father has left everything to me, an estate totalling less than £1M. Are my parents' IHT allowances combined, making a total allowance of £1M?

poppystar

Yes, assuming they were married and there is a property of £350k plus in value.

Keep_pedalling

if the estate exceeds £650k you will need to do a full IHT return to claim one or both RNRBs. If below that you just need to use the 2 NRBs and will only have to apply for probate.

MrGumby

Super-helpful replies! I'm very grateful.