IHT436- Transfer of Unused Residence Nil Rate Band - Question 13/14/15 query

Shylock

The instruction for Q14 reads "Enter the value of the Residential Enhancement for the person whose estate you are dealing with NOW".

So that person died this year and therefore receives £175,000, but their spouse, whose unused Residence Nil Rate Band I am seeking to transfer to them, died in 2019/20 Tax Year and was therefore only entitled to £150,000 Residential Enhancement.

As the answer to Q13 is 100% the instruction in Q15 would indicate that there's £175,000 available to Transfer, although at the time of their death the spouse would only have been entitled to £150,000.

Is that correct ? I'd have thought Q14 should be for the pre-deceased spouse's RE?

poseidon1

£175k is available for transfer from the 1st deceased spouse regardless of when that death occured. Indeed the death can even be before the RNRB came into exsistence.