We'd like to remind Forumites to please avoid political debate on the Forum... Read More »
We're aware that some users are experiencing technical issues which the team are working to resolve. Thank you for your patience.
📨 Have you signed up to the Forum's new Email Digest yet? Get a selection of trending threads sent straight to your inbox daily, weekly or monthly!
Inheritance Tax - Passing on Nil Rate Band to Spouse
Options

Dilbert_Investor
Posts: 84 Forumite

My mum passed in August 2022, and now sadly my father has passed too.
I understand that her IHT nil band and residence nil band allowance can transfer to my father, but i cannot see how to do this.
Grateful for any pointers.
I understand that her IHT nil band and residence nil band allowance can transfer to my father, but i cannot see how to do this.
Grateful for any pointers.
0
Comments
-
It’s going to depend on the value of her estate. If it does not exceed £650k you don’t need to claim either RNRB and you will simply need to apply for probate. If it is over this value you will need to complete a full IHT return to claim either or both of the RNRB even if there is no IHT to pay.If you read through the IHT400 form you will see exactly which supplementary sheets are required.
https://assets.publishing.service.gov.uk/media/65a907fa94c997000daeb9e5/IHT400_English.pdf0 -
Thanks. So the basic nil rate of £325k transfers automatically, and my father will have £650k without the need to apply?
0 -
Dilbert_Investor said:Thanks. So the basic nil rate of £325k transfers automatically, and my father will have £650k without the need to apply?0
-
Thanks. That’s when I’m doing the probate form for my dad. (Not something i should have done previously with my mums form back in 2022)?Then, if the estate is over £650k I would need to apply for the extra residence allowance.0
-
Dilbert_Investor said:Thanks. That’s when I’m doing the probate form for my dad. (Not something i should have done previously with my mums form back in 2022)?
No, there was no need to do anything about her unused exemptions at the time.Then, if the estate is over £650k I would need to apply for the extra residence allowance.0 -
Great, got that. Thanks for your help0
Confirm your email address to Create Threads and Reply

Categories
- All Categories
- 350.7K Banking & Borrowing
- 253K Reduce Debt & Boost Income
- 453.4K Spending & Discounts
- 243.7K Work, Benefits & Business
- 598.4K Mortgages, Homes & Bills
- 176.8K Life & Family
- 256.8K Travel & Transport
- 1.5M Hobbies & Leisure
- 16.1K Discuss & Feedback
- 37.6K Read-Only Boards