Deed of Appointment - NRBDT

Some thoughts / guidance on practical aspects for this scenario would be much appreciated please:

H (Husband) dies Oct 2021 having made gifts w/in 7 yrs to death and in Will, leaves amount up to NRB allowance (taking said gifts into account) into NRB-DT for spouse, children + remoter issue.

W (wife) died this Jan 2023 (potentially having made gifts w/in 7 yrs to death) and her Will has same NRB-DT.

In both cases, residue passes to each other (H&W) and if both gone as to 2/3 equally to children and 1/3 to grandchildren.

H net estate for IHT was c. £188k
W net estate likely around £380k (cash+investments)

No property (sold a while back to cover care costs for H & then W).

There appear to be no STEP provisions (1st edn) present in the Wills.

Upshot: NRB-DTs are not required and agreement is that the children receive the assets.


  1. Is there anything that needs to happen practically speaking ref. H’s estate/more particularly the NRBDT given it transpires that no DoV was set up (and now presumably couldn’t be anyway given W is dead and it doesn’t include “W’s Estate” as a beneficiary)…or is it instead a single deed of appointment/winding up of trust by the children for themselves out of W’s estate?

  2. Assuming proceeds from property they once lived in can be ‘traced’ (if necessary) to the now remaining cash assets, is it right RNRB/TRNRB could be claimed, potentially up to £350k?

  3. Assuming NRB was lost on H’s death where no DoV entered into, is it likely W’s can benefit from NRB (taking into account any gifts…)?

  4. Any other thoughts on possible tax consequences of the above very welcome…

Many thanks.