2-year limit on Residence Nil Rate Band

[Cheeks4970]

Does anyone know if there is a time limit to apply for the Residence Nil Rate Band (RNRB)? My friend is applying for Probate 5 years after date of death and solicitor has said they had a 2-year limit to apply for this.

My research shows that the 2-year limit only applies to a transferred RNRB (ie the limit is 2 years after the death of the second person)?

Is it a married couple? My understanding is that when the second spouse dies you have 2 years (e.g the first spouse could have died 30 years ago)

Agreed no 2 year limit for RNRB

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but of course there is a 12 month limit to delivering an account to HMRC after the death occured - or later if personal rep is late in acting.