Confirmation Scotland (C1) and transfer of Nil Rate Band from predeceased spouse.

ETSL21

I am currently completing the C1 for my late Mum's Estate and we wish to make use of the full NRB which is available from my Dad - as her pre deceased spouse.  He passed June 2023. 
I have checked using the gov.uk website calculator and there is no tax to pay on mums estate.   It is an excepted estate.   At Q21 and Q22 of the C1 form I have ticked 'yes'.   Is that it as far as it goes in terms of claiming the unused NRB from my Dad's Estate?   
I have contacted HMRC and the Commissary at Glasgow Sheriff Court to seek guidance on this and each said it is the other that decides and to check with them so I am no further forward or clearer.  Some posters on here have said that they only filled in C1 ticking yes for Q21 and Q22 and it went through ok.  But I saw an other post that said they were contacted by HMRC and told to complete the IHT 400 for HMRC.

Wondered if anyone can confirm do I go ahead and submit the C1 and they will confirm if I need to do IHT forms thereafter.   

On the Inventory side of things I have a couple of items I am struggling with:

One is in relation to cash gifts mum made to her grandchildren at Christmas 2022.   How do I add these back into her Estate to show them on the inventory?

Another is the fact that as Executor of my Dads Will I still have inheritance that had not been passed over to my mum when she died.  So not sure how to show this on the inventory.   Do I list this a 'Cash - inheritance from predeceased Spouse held by Executor'.

I really would appreciate any guidance anyone can give me to get this completed, particularly as I have dropped the ball with it a good few times over the last 18 months and I know I need to claim the transfer of NRB within 2 years of Dad's death which was 30 June 2023.  So clock ticking for this now and I really need to get it done for my own peace of mind as much as anything else.

 TIA.

buddy9

ETSL21 said:

I am currently completing the C1 for my late Mum's Estate and we wish to make use of the full NRB which is available from my Dad - as her pre deceased spouse.  He passed June 2023. 
I have checked using the gov.uk website calculator and there is no tax to pay on mums estate.   It is an excepted estate.   At Q21 and Q22 of the C1 form I have ticked 'yes'.   Is that it as far as it goes in terms of claiming the unused NRB from my Dad's Estate?   
I have contacted HMRC and the Commissary at Glasgow Sheriff Court to seek guidance on this and each said it is the other that decides and to check with them so I am no further forward or clearer.  Some posters on here have said that they only filled in C1 ticking yes for Q21 and Q22 and it went through ok.  But I saw an other post that said they were contacted by HMRC and told to complete the IHT 400 for HMRC.

Wondered if anyone can confirm do I go ahead and submit the C1 and they will confirm if I need to do IHT forms thereafter.   

On the Inventory side of things I have a couple of items I am struggling with:

One is in relation to cash gifts mum made to her grandchildren at Christmas 2022.   How do I add these back into her Estate to show them on the inventory?

Another is the fact that as Executor of my Dads Will I still have inheritance that had not been passed over to my mum when she died.  So not sure how to show this on the inventory.   Do I list this a 'Cash - inheritance from predeceased Spouse held by Executor'.

I really would appreciate any guidance anyone can give me to get this completed, particularly as I have dropped the ball with it a good few times over the last 18 months and I know I need to claim the transfer of NRB within 2 years of Dad's death which was 30 June 2023.  So clock ticking for this now and I really need to get it done for my own peace of mind as much as anything else.

 TIA.

The excepted estates rules changed in 2022 so posts from before 2022 might be unhelpful.

The fact that IHT is not payable does not, in itself, mean that an estate is an excepted estate. There is a list of criteria.

But if the estate meets the criteria of an excepted estate as a consequence of using the TNRB then the situation is straightforward, you tick yes to Q21 and Q22. An IHT400 is not submitted for an excepted estate.

Inventory

A non exempt cash gift is not shown on the inventory. Non exempt gifts are simply included in the estate IHT calculations on page 5, without explanation. 

An entry for cash in your possession might read mostly as you suggest 

Cash held by Executor - inheritance due to the deceased from the estate of predeceased spouse [name]

ETSL21

Thank you for this response, Buddy9.   

Also, for your guidance/ responses to my queries when I was dealing with my Dad's Estate/Confirmation, which went through at the end of 2024.  

ETSL21

Another question I need advice on relates to an NS&I investment account that my mum added my name to over 15 years ago.  When mum passed away I contacted them to let them know and they said the account is my account, in my name. (I have always considered this to be mum's account and correspondence about the account always went to mums address.)  I am on the statements as the account holder and when I contacted them about it NS&I suggested and let me move the monies to a higher interest NS&I account in my name.    My siblings are aware of this and I will add the small balance held there to the monies to be divided equally between us from mum's estate.  In these circumstances I would not expect to be adding this account to the C1 for confirmation as it is not 'classed' as mum's account - is this correct?

However, another confusing issue around this account is that it links in with mums gifts to the grandkids I mentioned earlier.  The money/cheques mum gave to her grandchildren originated from this NS&I account. 

I filled in the withdrawal form for her and paid the monies into my bank account (I remember now that this was because it had to be paid into the account holders bank account so account was definitely in my name) and I then transferred the money into mums bank account so that she could write the cheques to give / send to her grandchildren.  

Does this mean these cheques are not gifts from my mum but actually gifts from me?   Should I add them back into mums estate figs for the IHT part of the C1  or   would they actually be  held to be part of my estate and the 7 year gifting rules apply to me not my mum.   

I'm clear it is mum's money and I never deposited anything into the account but the circumstances are confusing me.   I want to deal with it correctly as Executor, get the paperwork correct.

FYI - If the gifts are added back into mum's estate it does not take her above the 2 x NRB ( ie with the ransfer of predeceased spouse NRB).  

Any help anyone can give me on this ?

TIA

buddy9

Either way there is no current IHT liability. If in your position, I would just stick with your original C1 completion strategy.

ETSL21

Thank your again for your help and guidance. Very much appreciated.

ETSL21

Hi, I just want to update that I picked up the granted Confirmation paperwork yesterday 11 March 2026. I submitted it to the Court on 2 February 2026.

Grateful to 'Buddy9' for responses to my queries.

Now to get on with the next bits that need doing to settle the Estate.