Claiming TNRB

V2001

I have a question. Father passes away on 2012, everything passed to mother. On father's death grant of Probate says: gross value of the said estate in the UK does not exceed £325,000 and the net value of such estate does not exceed £79,000.

Can mother who died recently claim father's full NRB on her death with the above said?

Bookworm105

who got her £79k estate?

V2001

Bookworm105 said:

who got her £79k estate?

Basically when father passed away in 2012 a grant of Probate was obtained,  I don't know if we needed this but my brother filled out forms himself. On that form it says : gross value of the said estate in the UK does not exceed £325,000 and the net value of such estate does not exceed £79,000.

All my father estate went to my mother Now mother has passed away can the full nrb be claimed . I'm failing to understand if that 79k means some of the nrb was used up?

Keep_pedalling

The net value of the estate for probate would be the same whether your father inherited her estate or someone else did, it has no impact on the ability to transfer the unused NRB.

V2001

Keep_pedalling said:

The net value of the estate for probate would be the same whether your father inherited her estate or someone else did, it has no impact on the ability to transfer the unused NRB.

Thanks. So how do I prove that my father transferred everything to my mother so the TNRB can be claimed? I take it some level of evidence needs to be shown to claim the tnrb, there was no will in place.

Keep_pedalling

V2001 said:

Keep_pedalling said:

The net value of the estate for probate would be the same whether your father inherited her estate or someone else did, it has no impact on the ability to transfer the unused NRB.

Thanks. So how do I prove that my father transferred everything to my mother so the TNRB can be claimed? I take it some level of evidence needs to be shown to claim the tnrb, there was no will in place.

You don’t need to unless HMRC challenge the return which is highly unlikely. In the unlikely event that happened you could present a copy of her will or show the will was distributed as per the leases of intestacy if she did not have one. Your brother should also have kept a copy of the estate accounts when he administered your father’s estate which should show where her sole assets went.

V2001

Sorry My mother got a grant of representation not geant of probate. There was no will.   She used that at the time to get his sole accounts transferred to her under her name.
Will the Grant of representation suffice as evidence that nothing went to anyone else? So the full nrb can be transferred and used..