Get UK Law Questions Answered by Verified Experts
Thank you for your question.
A spouse's the unused portion of a deceased's nil rate band does transfer to the surviving spouse. You do not need a will in order to utilise this and it will be used upon the second spouse's death.
If this has been useful please kindly click accept so that I may be rewarded for my time. It will be gratefully received and you will be free to ask follow up questions.