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Where Taxpayers and Advisers Meet

Spouse Unused NRB Transfer

KartRacer
Posts:5
Joined:Sun Dec 18, 2011 12:28 pm
Spouse Unused NRB Transfer

Postby KartRacer » Thu Aug 04, 2022 10:23 pm

My Uncle died in March 2003 and his entire estate passed to his wife, my Aunt.

My Aunt died in May 2022 and left her entire estate to me, her Godson.

When I did the IHT calculation, it looks to have pulled in £250k as unused NRB, but I thought I had read that should be 100% of £325k

The probate application says if it is an excepted estate, you don't need IHT 421 or IHT 400, but you may need IHT 207. Then IHT 207 says it is not required, used IHT 400. There is no mention of IHT 402

How does IHT 402 get included in the probate process

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