Please can you just confirm- if my mum past away with no

Hello and thank you for your question. My name is ***** ***** I will be very pleased to assist you. I'm a practising lawyer in England with over 15 years’ experience. Please be aware that although I will endeavour to reply to you promptly, I am also in full time private practice and so I may not be available to respond immediately and it may also take me a few minutes to prepare a reply. The site will notify you as soon as I respond. I look forward to working with you to answer your question fully.

I'm very sorry to read of the above and please accept my sincere condolences for your loss.

You mention that your mother was not married at the time she passed away. May I gently confirm if she has previously been married and widowed?

thank you. In those circumstances, as you suggest, providing your mother has not made any capital gifts exceeding usually £3000 per year ( though there are some exceptions to this which allow higher amounts to be gifted which I will not complicate this with in this it is relevant) in the seven years prior to the date she passed away, then you would be able to apply her standard £325,000 allowance to her estate.

In addition, if she has left her main residence to you as her either natural or adopted child (note that step children do not count) then you can in addition to the above £325,000 allowance, also apply a so-called main residence nil rate band in respect to her property.

Accordingly, if the property is worth £175,000 or more, this gives you subject as above a potential total of £500,000 as an allowance before inheritance tax is assessed

I'm glad the above answers all your questions for now. If you have any follow up questions please revert to me.

I'm very glad the above was of some assistance