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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