Probate IHT Submissions querry

dx052

I submitted my late mothers probate paper work which is now being reviewed, they have now asked for further information regarding IHT 

"You have not declared any exemptions or a nil rate band transfer. If there are exemptions due, i.e., spouse exemptions or charity exemptions declared in the Will, please advise accordingly.

Prior to my application and went on the Gov website to see if I was exempt from IHt which I am however they also say that "IHT values submitted with your application are above the excepted estate limit, meaning above the limit of £325,000.

Do I have to complete.a Claim for "residence nil rate band form" ? or can I simply reply via email?

poppystar

There is no specific claim for RNRB form it would be part of a full IHT return which would have to be made if you need it.

Was your mother a widow and, if so, was there NRB available for a predeceases spouse? Did you indicate this on the or probate application?

What was the total value of the estate? 

dx052

Thanks for your reply

No she was not a widow, no spouse and I indicated this on the application.

The total value of the estate is £350,000 (I am her son)

poppystar

In that case - assuming there is a property left to you - then you will need to do a full IHT return in order to claim the residential NRB. There will be none to pay of course but sadly that’s the system. Then once that has been done you will be able to apply for probate. I would just email them to let them know that you are doing this. They should then be able to process probate once they have the all clear from HMRC. 

Keep_pedalling

Yes unfortunately the estate is £25k above har NRB and the only way to claim that is by completing a full IHT return.

This can only be claimed if she owned her own home, or previously owned a home that was sold to move into more appropriate accommodation (downsizing rule).