Proof of Spouse's Unused IHT Exemption

[keithsur]

My father died in 1977. I think his estate was very small and passed directly to my mother.
There is no record of Will or Grant at the Probate Registry.
I think that someone from his employer (British Rail) contacted banks etc and arranged for all monies to be passed to my mother.
My mother has now died and I would like to use my father's IHT exemption to reduce the IHT due on my mother's estate, but I can't find any paperwork relating to my father's estate.
Do I need to prove to HMRC that my father's IHT exemption is unused (which I don't think I can do) or should they be able to determine this from their own records?

[Peter D]

BR's legal teme may have resolved this and ther may be a probate entry. You can claim all his IHT threshold and an if HMRC/Probate question this then take it from there. Are you sure that there were no gifts made form his estate in the 7 years prior to his passing. Regards Peter

[keithsur]

The situation is that there is no record of a Grant at the probate registry and BR (his employer) does not have any records going back that far. My mother did not keep any paper work either.
The only information that we have is that I recall the BR representative saying that the estate is very small and he will deal with it by writing to the banks involved.
So the whole claim will be based on my recollection of what happened.
On form IHT402 is it reasonable to put the value of his estate at 0, as it (probably) all passed to my mother and to say no gifts were made prior to death.
I don't see any other way forward, other than dropping the claim.
Thanks

Keith

[Lee Young]

Do you even have a copy of his will?

[keithsur]

Absolutely no paperwork at all. I don't think there was a will. The family only had just enough money to live on, so I think the estate was really small.