Tnrb

[vik2001]

have a question. Mother passes away on 2012, everything passed to mother. On mothers death grant of Probate says: gross value of the said estate in the UK does not exceed £325,000 and the net value of such estate does not exceed £79,000.

Can father who died recently claim mothers full NRB on her death with the above said?

[Jholm]

Assume you meant to say everything passed to father. If they were married and absolutely everything did pass, then 100% of the mother's nil rate band was unused.

Therefore, you can uplift the current one by an additional 100% ie. 200% x £325k.

Also consider whether the residence nil rate band is applicable. If so, 2 sets of that makes the total limit £1m before IHT due.

[vik2001]

Yea everything did pass from mother to father.
However will I be asked to prove this, as mother had no will when she passed everything to father.
I remember father got a grant of representation at the time, but there was no will. Apart from the Grant of representation we had no other dodumention to prove it all went to him. Will hmrc ask for proof it was passed to him rather then children or anyone else?

[AGoodman]

An estate of £79,000 would all have passed to the spouse. You can look at the intestacy rules to provide it but i doubt HMRC would challenge it.

nb. it's called grant of letters of administration. It's only grant of probate where there is a will.