Thanks for your question.
If your aunty's husband died and he still had some of his inheritance tax nil rate band (ie. the amount of his estate that is allowed to pass without being subject to inheritance tax) left following the administration of his estate then your aunty's estate will be allowed to use that unused portion for use in the administration of her estate.
To transfer the unused portion the executors/personal representatives of your aunty's estate will complete certain HMRC forms and submit it to them with supporting documents in order to do this.
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It will not effect the availability of the unused portion of your aunty's nil rate band for transfer in to her estate, if there is any left then her estate will still get the benefit of it provided the executors comply with HMRC's procedural requirements.
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