iht unused nrb

see from my prevoius doubsts based on iht u’ve told me that any specific legacies r tax free. so that makes them deductible from the calculation of death estate rigth just like how we deduct exempt spouse legacy from death estate.

No, they are still included in the death estate. ‘Tax free’ simply means that the person receiving the asset does not pay the tax, the tax is paid by the executors and effectively suffered by the residual legatee as previously explained.

suppose the death estate is 210k, 40k is specific legacy to my brother and residue is to my husband, and there is already a pet at time of death that uses up nrb pet after all exemptions provided being 80k. how much is the nrb unused the this person’s death?
my qtn is if spouse transfer is exempt then r specific transfer also exempt just like that? like do we d 210-40-residue amt given to husband. so the only nrb used is pet 80k s remaining nrb being 325-80=245?

The death estate INCLUDES the specific legacy (as explained above, it is NOT exempt). If the death estate is £210,000 and the nil rate band is £(325,000 – 80,000) = £245,000, then the specific legacy uses £40,000 of this and the rest of the estate is covered by the spouse exemption. The unused NRB is therefore £(245,000 – 40,000) =£205,000