Hi,You need to determine whether estate qualifies as an excepted estate. RNRB is irrelevant when doing this. Also DoV irrelevant for this purpose.
Both RNRB and DoV only relevant with respect to ultimate IHT liability.
IHT 435 is a Schedule to IHT 400 and would be attached to it.
DoV kept until needed to be produced.
The DOV was thought of in terms of using the RNRB allowance by redirecting the property to the child rather than the surviving spouse.
But I understand even if the estate qualifies as excepted with no property going to a child at this moment in time an election can be made later following a dov so that the property then goes to a child and this then allows
a RNRB to be added to the second spouse estate once he dies.