Probate application for UK Dom W. H US citizen died in 2019. Both lived in USA at that time. W abandoned USA soon after, complete with USA Record of Abandonment Certificate. W def UK dom.
Having checked HMRC Manual IHTM43042 as H no UK assets, full TNRB available for Ws estate.
Net estate value £645K. £505K personal legacies, residue to charity.
Seems to me straightforward Probate application ok, no IHT required.
Confirmation I am correct, or otherwise, will be greatly appreciated.
As H had no UK assets, his estate will not have used any part of his NRB. In consequence, W’s estate now has a 100% TNRB. H’s domicile is not relevant.
I have dealt with several similar estates without any issues arising.
Cliona O’Tuama
Thank you. So standard app ok, no IHT required.
As you will be claiming a TNRB, you will have to submit an Inheritance Tax Account to HMRC, containing schedule IHT402.
Gross/net estate below £650K…just.
As the portal has a section asking if claim the NRB from a deceased spouse, I would have thought standard excepted estate application would apply. So IHT 400 not required.