I’ve searched previous threads but don’t think this has been covered.
Scenario is this: Husband died in 2016. His estate was valued at around £1.8m. Wife has now died and estate is valued at £4.3m.
Wife not entitled to RNRB as she is over the taper threshold. Question is, can her estate claim her husband’s TRNRB? The forms seem to limit the transfer to situations where we are also claiming RNRB and I cant find any guidance where they cover this (first estate was within threshold but second estate is above it).
The IHT36 and online calculator doesn’t seem to allow this.
Thoughts? Or has anyone successfully claimed the TRNRB even when the RNRB isn’t available?