Claim transferable residence nil rate band (IHT436)

Use form IHT436 to claim to transfer any unused residence nil rate band (RNRB).


Claim to transfer any unused residence nil rate band (IHT436)

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Use this form to claim the transferable residence nil rate band (RNRB) against the Inheritance Tax on the deceased’s estate if:

  • you’re claiming RNRB on this estate (you’ll also need to complete form IHT435)
  • the deceased had a spouse or civil partner that died before them
  • that spouse or civil partner either died before 6 April 2017, or died after that date without having used all of the RNRB available to them

After you’ve filled in the form send it to:

Inheritance Tax
HM Revenue and Customs
United Kingdom

Before you start filling in the form

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Use form IHT435 to claim the RNRB against the estate of someone who has died.

Find out how to apply for the RNRB for Inheritance Tax.

Published 6 April 2017
Last updated 30 August 2019 + show all updates
  1. Both English and Welsh IHT436 forms have been updated.

  2. The calculations in both English and Welsh form IHT436 have been updated.

  3. A Welsh language version of form IHT436 is now available.

  4. First published.