I have recently come across this issue. Estate value of 350k consists solely of personal belongings and cash at bank accounts (none of the banks require probate). The estate is excepted due to availability of TNRB but TNRB needs to be claimed. As no probate needs to be done for other reasons how is this achieved ? I assume a form IHT402 cannot be submitted in isolation or will PA1P have to be done simply to claim TNRB ?
I believe the simplest way is to apply for Probate online - which will take you or your client twenty minutes to do. You’d have to apply for Probate though in this scenario but by doing it online there is no separate claim for the TNRB- it’s a tick box answer to one of their questions- do you want to claim the allowance of spouse who died before them