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Inheritance tax advice sought

Hi, 
Seeking any good advice please. My mother died in October 2024 and my father a long time back in 1992. Mother never remarried or partnered. Am I able to use nil rate bands for my father (money and property) to be able to have a £1M allowance now as I complete probate for my mother, or as there was 32 years between the deaths are there different rules. Thanks in anticipation 

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  • mattojgb
    mattojgb Posts: 185
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    edited 31 January 2025 at 9:51PM
    Residential nil rate band is only available on deaths from 2017 onwards. Your father does not therefore have any residential nil rate band that could be transferred.
    Edit: Ignore. See below. I stand corrected.
  • buddy9
    buddy9 Posts: 1,146
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    Unused RNRB from a deceased spouse or civil partner can be used, even if the first death occurred prior to its introduction.
  • Olinda99
    Olinda99 Posts: 2,042
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    agree with @buddy9
  • Keep_pedalling
    Keep_pedalling Posts: 23,616
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    mattojgb said:
    Residential nil rate band is only available on deaths from 2017 onwards. Your father does not therefore have any residential nil rate band that could be transferred.
    That is not correct, it is claimable regardless of when the first spouse died.
  • bobster2
    bobster2 Posts: 1,167
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    edited 31 January 2025 at 4:44PM
    mattojgb said:
    Residential nil rate band is only available on deaths from 2017 onwards. Your father does not therefore have any residential nil rate band that could be transferred.
    That is not correct, it is claimable regardless of when the first spouse died.
    Yes.
    Quite clear here...
    Any residence nil rate band (RNRB)  that’s not used when someone dies can go to their spouse or civil partner’s estate when they die. This transfer can also happen if the first of the couple died before 6 April 2017, even though the residence nil rate band was not available at that time.
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