Hi, I’m keen on getting some help with this scenario. The first spouse died before 2017 and therefore has an unused RNRB allowance which can be transferred to the second spouse who died in 2024. The second spouse’s estate is an excepted estate as it’s value is below 650,000 and 100% of the first spouses NRB and RNRB are being transferred/brought forward. Because it is an excepted estate, no forms are due to HMRC, but does transferred RNRB still need to be claimed via IHT436?

The IHT checker asks about reliefs and exemptions regarding transfers from a pre-deceased spouse but will only accept a number up to 325,000 which implies it is for NRB only. In which case, how is the RNRB transfer known about and incorporated into the calculations to come up with the final number for this IHT threshold?

Thank you!