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HMRC internal manual

Inheritance Tax Manual

Calculating the RNRB: Terms used: The default allowance

The legislation refers to a person’s ‘default allowance’. This is the maximum possible value of the ‘residential nil rate band’. It is the total of:

(i) the residential enhancement at the person’s death (IHTM46022), and

(ii) the person’s ‘brought forward allowance’ (IHTM46040).