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HMRC internal manual

Inheritance Tax Manual

Residence nil rate band: contents

  1. IHTM46001
    Basic Principles: Introduction: General Overview
  2. IHTM46002
    Basic Principles: Introduction: Phasing-in RNRB
  3. IHTM46003
    Basic Principles: How the RNRB is applied.
  4. IHTM46010
    Basic Definitions
  5. IHTM46011
    Basic Definitions: ‘Qualifying Residential Interest’ and ‘Residential Property Interests’
  6. IHTM46012
    Basic Definitions: The value of the estate ‘E’ and the value transferred on death ‘VT’
  7. IHTM46013
    Basic Definitions: ‘Closely Inherited’
  8. IHTM46014
    Basic Definitions: ‘Inherited’
  9. IHTM46020
    Calculating the RNRB: Introduction
  10. IHTM46021
    Calculating the RNRB: When is RNRB due?
  11. IHTM46022
    Calculating the RNRB: Terms used: Residential enhancement
  12. IHTM46023
    Calculating the RNRB: Terms used: The taper threshold
  13. IHTM46024
    Calculating the RNRB: Terms used: The default allowance
  14. IHTM46025
    Calculating the RNRB: Terms used: The adjusted allowance
  15. IHTM46026
    Calculating the RNRB: Calculating the Default Allowance and the Adjusted Allowance
  16. IHTM46027
    Calculating the RNRB: Calculating the value of the QRI that is closely inherited
  17. IHTM46030
    More detailed guidance: Dwelling-house
  18. IHTM46031
    More detailed guidance: Residence
  19. IHTM46032
    More detailed guidance: The ‘residence’ is outside the UK
  20. IHTM46033
    More detailed guidance: Inherited
  21. IHTM46034
    More detailed guidance: Direct descendants
  22. IHTM46040
    Transfer of unused RNRB: The ‘brought-forward’ allowance
  23. IHTM46041
    Transfer of unused RNRB: The brought-forward allowance: Method of calculation
  24. IHTM46042
    Transfer of unused RNRB: The brought-forward allowance: Making a claim.
  25. IHTM46050
    Downsizing: General principles
  26. IHTM46051
    Downsizing: The property disposed of
  27. IHTM46052
    Downsizing: The closely inherited property
  28. IHTM46053
    Downsizing: Qualifying former residential interest (QFRI)
  29. IHTM46054
    Downsizing: Disposals: Qualifying former residential interest: Disposal under contract
  30. IHTM46055
    Downsizing: Disposals: Qualifying former residential interest: Interest in possession trust
  31. IHTM46056
    Downsizing: Disposals: Qualifying former residential interest: Property subject to a reservation of benefit
  32. IHTM46057
    Downsizing Calculations: General
  33. IHTM46059
    Downsizing Calculations: Where there is a qualifying residential interest in the estate: Conditions
  34. IHTM46060
    Downsizing Calculations: Where there is a qualifying residential interest in the estate: How to calculate the lost relievable amount
  35. IHTM46061
    Downsizing Calculations: Where there is no residential property interest in the estate: Conditions
  36. IHTM46062
    Downsizing Calculations: Where there is no residential property interest in the estate: How to calculate the lost relievable amount
  37. IHTM46070
    Applying the RNRB to the estate: Examples
  38. IHTM46080
    Estates with conditionally exempt property
  39. IHTM46100
    RNRB: Glossary of terms