Claim the residence nil rate band (RNRB) (IHT435)
Claim the residence nil rate band (RNRB) against the estate of someone who has died.
Ref: IHT435 PDF, 341KB
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Use this form to make a claim for residence nil rate band (RNRB) against the estate of someone who has died as long as the:
- deceased died on or after 6 April 2017
- estate includes a residence owned by the deceased
- residence in the estate is inherited by the direct descendants of the deceased
RNRB can also apply if the deceased either downsized to a less valuable residence, or sold or gave away a residence on or after 8 July 2015.
After you’ve filled in the form, send it to:
HM Revenue and Customs
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Related forms and guidance
Claim to transfer any unused residence nil rate band (IHT436)
Claim the transferable residence nil rate band (TRNRB) against the inheritance tax on the deceased’s estate.
Inheritance Tax: residence nil rate band (RNRB)
This guide tells you how the new home allowance, or RNRB, applies for Inheritance Tax.