Transfer of Unused IHT allowance to spouse

My wife passed away 3 years ago leaving the whole of her estate to me. For IHT purposes the estate was valued at £300,000 including gifts to her children of £50,000 and £100,000 to me. So the value was below £325,000 threshold. Would the whole of her £325,000 allowance be considered to be unused and available for transfer to me bringing my exempt threshold to £650,000?

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.