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HMRC internal manual

Inheritance Tax Manual

Residence nil rate band: contents

Introduction
  1. IHTM46001
    General overview
  2. IHTM46002
    Phasing-in RNRB
  3. IHTM46003
    How the RNRB is applied.
  4. IHTM46004
    Claims
Basic definitions
  1. IHTM46010
    Introduction
  2. IHTM46011
    ‘Qualifying Residential Interest’ and ‘Residential Property Interests’
  3. IHTM46012
    The value of the estate ‘E’ and the value transferred on death ‘VT’
  4. IHTM46013
    ‘Closely Inherited’
  5. IHTM46014
    'Inherited'
Calculating the RNRB
  1. IHTM46020
    Introduction
  2. IHTM46021
    When is RNRB due?
  3. IHTM46022
    Terms used: 'residential enhancement'
  4. IHTM46023
    Terms used: the 'taper threshold'
  5. IHTM46024
    Terms used: the 'default allowance'
  6. IHTM46025
    Terms used: the 'adjusted allowance'
  7. IHTM46026
    Calculating the 'default allowance' and the 'adjusted allowance'
  8. IHTM46027
    Calculating the value of the QRI that is closely inherited
More detailed guidance
  1. IHTM46030
    Dwelling-house
  2. IHTM46031
    Residence
  3. IHTM46032
    Residence outside the UK
  4. IHTM46033
    Inherited
  5. IHTM46034
    Direct descendants
Transfer of unused RNRB
  1. IHTM46040
    The brought-forward allowance
  2. IHTM46041
    The brought-forward allowance: method of calculation
  3. IHTM46042
    The brought-forward allowance: making a claim.
  4. IHTM46043
    Effect on available RNRB
  5. IHTM46044
    Effect of tapering
Downsizing
  1. IHTM46050
    General principles
  2. IHTM46051
    The property disposed of
  3. IHTM46052
    The closely inherited property
  4. IHTM46053
    Qualifying former residential interest (QFRI)
  5. IHTM46054
    Disposals: qualifying former residential interest: disposal under contract
  6. IHTM46055
    Disposals: qualifying former residential interest: interest in possession trust
  7. IHTM46056
    Disposals: qualifying former residential interest: property subject to a reservation of benefit
Downsizing calculations
  1. IHTM46060
    Overview
  2. IHTM46061
    Where there is a qualifying residential interest in the estate: conditions
  3. IHTM46062
    Where there is a qualifying residential interest in the estate: how to calculate the lost relievable amount
  4. IHTM46063
    Where there is a qualifying residential interest in the estate: calculating the downsizing addition
  5. IHTM46064
    Where there is no residential property interest in the estate: conditions
  6. IHTM46065
    Where there is no residential property interest in the estate: how to calculate the lost relievable amount
  7. IHTM46066
    Where there is no residential property interest in the estate: calculating the downsizing addition
  8. IHTM46067
    Interaction with the taper threshold
Applying RNRB to the estate
  1. IHTM46070
    Examples
Estates with conditionally exempt property
  1. IHTM46080
    Estates with conditionally exempt property
Glossary
  1. IHTM46100
    Glossary