D died intestate in October 2022. Estate c £550,000. Full NRB and TNRB from late husband available, so no IHT due.
I am confused about what (if anything) I need to submit to claim the TRNB. I don’t want to do the wrong thing only for 16 weeks to pass before HMCTS reject my application or tell me they need something else from me.
PA1A seems to suggest that no additional info is needed to claim the TNRB - just tick box 6.7.
Death was after 1.1.22 so no IHT 205 (and 217) required, or to cover things, do I send it anyway even though it says do not use this form for deaths after 1.1.22? If the death have been before 1.1.22 this is the form that would need to be submitted.
I could complete IHT 400 and IHT402 to claim the TNRB with no tax payable, but I don’t want to put the estate to the time/expense of doing this is if is not necessary (as no other criteria is hit to say that the estate should be reported).
Is is OK simply to send the PA1A and tick box 6.7 Without any supporting evidence of the place/date of the marriage? That seems to simple!
Any help/views greatly appreciated.