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Posted Fri, 07 Oct 2022 13:08:09 GMT by Mary
I am ready to apply for probate for my late mother who died June 2022. This qualifies as an excepted estate as it is under £650K and we are wanting to make use of my father's nil rate bands as he died in 1999, my mother was sole beneficiary. Do I need to do anything other than apply for probate (online)? The helpline indicated that as Inheritance Tax is not due (using the checker tool) I do not need to report anything to HMRC. Do I need to apply in any way to use Dad's nil rate band, the helpline suggested that I need only answer "Yes", I am "claiming the unused IHT allowance...of the deceased's late spouse" on the probate application following the rule change in January this year. Is this correct?
Posted Fri, 07 Oct 2022 13:19:12 GMT by HMRC Admin 19
Hi,

Please contact the Inheritance Tax team for advice:

Inheritance Tax: general enquiries

Thank you.
Posted Fri, 07 Oct 2022 14:57:04 GMT by Mary
Thank you. I tried that first and was told they could only help with questions about paper forms actively being completed not the questions I have listed above.
Posted Fri, 07 Oct 2022 14:57:18 GMT by Mary
Thank you. I tried that first and was told they could only help with questions about paper forms actively being completed not the questions I have listed above.

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