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Use this form to claim the transferable residence nil rate band (TRNRB) 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:
HM Revenue and Customs
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