Statutory Legacy 1996

Good Morning

H died intestate in 1996. LOA were applied for and this states that the net estate did not exceed £40,000.

W has just passed and we need to use H’s NRB. I am trying to clarify what the statutory legacy was in 1996. In 1994/95 it was £125,000 for surviving spouse. Does anybody know where I might find a list of the various increases to the statutory legacy?

Thank you for your assistance.

Here is a link to the IHT manual, which I think has what you need.

Thank you so much for this link. It’s very helpful.