IHT question re main residence allowances

FirstTimePensioner

According to Martin's excellent site "This means a married couple can leave up to £1 million tax-free (2 x £325,000 tax-free allowances + 2 x £175,000 main residence allowances)."

My mother died in April this year, my father died in 2009. She has left everything to the children. He left everything to her in his will, not gifts etc so I'm expecting to get his full rate RNRB as well

I've completed all the relevant forms/sub-forms and I'm left with box 115 and box 116 both equal to £325,000 for a total of £650,000 in box 117 (Total nil rate band).

So my question is: what do I need to do in order to get the 2 x £175,000 main residence allowances as well? I can't find that phrase on the forms or in the help.

Keep_pedalling

You should have completed forms IHT435 and 436 to claim the RNRB and TRNRB,. In box 111 you put the output of the RNRB calculator which includes any transferable NRB available to you. In your case you can put the full £350k in here assuming the house was worth at least that much.

Boxes 111 to 118 only need to be filed in if there is IHT to pay and you want to calculate the amount to pay rather than leave it to HMRC.

FirstTimePensioner

Thanks Keep_pedalling. You made me look again more carefully and I've realised that I was confusing myself. All is correct. What was confusing me was that the "residence nil rate band calculator" gives a value that includes both £175k residence allowances as a combined total - so I was looking for 2 lots of £175k written down somewhere on one or more forms and not seeing it.