Inheritance tax form. Boring question sorry

[Down2earthsort]

Mum died in the summer😭😭😭. She was divorced, no partner and lived alone. She has left her house to me, my sister and my son. The house is valued at £750 000.

I've filled in IHT435 but assume IHT436 is not needed/applicable?

Thanks

I believe IHT436 only applies if there is a spouse who predeceased your mum where their inheritance tax had not been used and then this could be added to your mum’s estate.

You can call for advice.