Inheritance tax allowance query - death before 2021

Hi Forums users, Hope you are all well, and this post is in the correct section! Would really appreciate any advice on the scenario below. My father died in 2017. The solicitor we used did not fill out the form (IHT217) and send it to HMRC. IHT217 was the form used for deaths before 2021, to transfer basic tax free allowance to their spouse. The solicitor did not send the IHT127 form within 2 years of my father’s passing. The solicitor was engaged in the Probate process for my father. My father’s will was clear that all his assets were to be given wholly and solely to my mother. Questions: Is there an alternative form to IHT217, or another method that can be sent to HMRC? To retrospectively resolve this issue? I believe my mother’s current IHT allowance is £325,000 (father) plus (mothers) £325,000 = £650,000. Is this the case please?

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.