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.
Ref: IHT436 PDF, 411KB
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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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Related forms and guidance
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.