IHT 436 Transfer Unused RNRB

[gsgsmg]

I am currently trying to complete the IHT 436. My father passed away in November 2024, we had probate granted. The figures for Probate were Gross 161,373 and Net 157,373. This was only the assets that were in his name alone. In his will he left everything to my mother. Then in June 2025 she died. I know I can claim the full amount, 175,000 for him as his portion of the property went to her none of his allowance was used. But, at box 7 it asks for the net value of the estate. If I use the figure on the Probate and do all of the computations from box 9 - 15 I can only claim 96,314. Does this mean that I do not put any figure in at box 7? I am really confused!

[AGoodman]

Box 7 should be the value of the estate for IHT purposes - i.e. assets in his own name plus half of joint assets (it doesn't really matter provided the total is less than £2m). Yes, this could be clearer.
Box 8 should be £2m
Boxes 9-12 are blank (as per the note on Box 8)
Box 13 is 100%
Box 14 is £175,000
Box 15 is £175,000
Boxes 16 onwards are blank.

I suspect you have completed 9-12 rather than leave them blank.