IHT Allowance transfer.

[phil4711]

I will need to transfer the unused allowance from Mrs A(deceased) to MR A(on his death) I can get a death certificate for Mrs A,and a marriage certificate,but I can't find a will for when Mrs A died,is this going to be a problem?

[AGoodman]

It depends. You haven't mentioned whether a will existed and/or whether probate was ever taken out.

It is generally best endeavours and HMRC understand that document were not always kept from periods before the nil rate bands were transferable.

Two options are to ask them for any records they may have kept from the original estate or, if there was a grant of probate, it might be found here:

https://www.gov.uk/search-will-probate

I imagine you have tried the solicitors who prepared the will and/or helped with the administration? You need some way of identifying whether any legacies were made to anybody other than Mr A so that the transferable NRB can be quantified.

[phil4711]

Hi,many thanks for your response.