IHT NRB transfer from one pre-deceased spouse to another.

[lander]

For a pre deceased spouse, when working out how much of the £125K you can transfer to their recently died spouse, am I right in thinking that you don't have to take into account how much of the pre-deceased spouse's estate they left to their direct descendants?

So that, in fact, you can transfer all of £125k from them to the recently died spouse for IHT.

( I realize that for the recently deceased spouse, the %age of £125K depends on how much they left to their direct descendants, etc.)

PS Sorry it's a bit rambling.

[lander]

Erratum
I meant "RNRB" Residents Nil Rate Band-sorry

[AGoodman]

Wrong on a few counts I'm afraid.

You don't have to count legacies to the widow/widower or to charities as that would have been exempt and not used up any of the NRB.

Legacies to others (including children) would have used up part (or all) of the NRB.

You need to calculate the proportion of the original NRB that was unused in the original estate and then multiply that by £325k to work out the NRB that can be transferred to the current estate

[AGoodman]

RNRB - assuming they died prior to the introduction of the RNRB then the entire sum would be transferrable at current rates - i.e. £125k (as you say) for 2018/19

[lander]

Thanks, (yipee!)