Calculating the RNRB: When is RNRB due?
The total amount of RNRB due to an estate can be increased if the deceased had a spouse or civil partner who died before them without having used all of the RNRB that was available to them. This is called the Transferable Residence Nil-Rate Band (TRNRB) and is discussed at IHTM46040.
An estate can also qualify for RNRB, or additional RNRB, if the estate had previously contained a residence of the deceased’s but that residence was disposed of, or downsized from, on or after 8 July 2015, provided other assets are left to direct descendants. These ‘downsizing’ provisions are explained at IHTM46050.