Form

Claim to transfer any unused residence nil rate band

Use form IHT436 to claim the transferable residence nil rate band against the Inheritance Tax on the deceased’s estate.

Documents

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

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Details

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

  • you’re claiming residence nil rate band (RNRB) on this estate (you’ll also need to complete a 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
BX9 1HT
United Kingdom

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Claim the residence nil rate band (RNRB) (IHT435)
Claim the RNRB against the estate of someone who has died.

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 9 July 2018 + show all updates
  1. The calculations in both English and Welsh form IHT436 have been updated.
  2. A Welsh language version of form IHT436 is now available.
  3. First published.