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HMRC internal manual

Inheritance Tax Manual

Calculating the RNRB: when is RNRB due?

As explained in IHTM46001 RNRB is available where a person dies on or after 6 April 2017 and leaves their residence (IHTM46031), or a share in their residence, to a direct descendant (IHTM46034).

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 sometimes called the transferable RNRB (TRNRB), but is more correctly called the brought-forward allowance and is discussed at IHTM46040.

An estate can also qualify for 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.

As is explained at IHTM46004 there is no requirement to claim RNRB. It is due automatically if the conditions are met. A claim is, however, required for a brought-forward allowance (IHTM46040) or a downsizing addition (IHTM46050).