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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 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.