Form

Claim the residence nil rate band (RNRB) (IHT435)

Claim the residence nil rate band (RNRB) against the estate of someone who has died.

Documents

Claim the residence nil rate band

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Gwneud cais ar gyfer haen cyfradd sero preswyl (IHT435)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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:

Inheritance Tax
HM Revenue and Customs
BX9 1HT
United Kingdom

Before you start filling in the form

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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.

Published 6 April 2017
Last updated 8 May 2017 + full page history
  1. A Welsh language version of form IHT435 is now available.
  2. First published.