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Use this form to claim the transferable 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, and that spouse or civil partner either died:
before 6 April 2017
on or after 6 April 2017 without having used all of the RNRB available to them
After you’ve filled in the form send it to:
HM Revenue and Customs