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How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Use form IHT217 with form IHT205 (or C5 (2006) in Scotland) to claim a transfer of unused nil rate band if the estate is an excepted estate and the whole of the nil rate band is available to transfer.
Check if an estate can get the residence nil rate band (RNRB) when someone downsizes, gifts or sells their home before they die.
Claim the residence nil rate band (RNRB) against the estate of someone who has died using form IHT435.
Legacy resources to raise awareness about potential hazards to children from swallowing small objects produced for a product safety campaign during 2022.
Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.
Use the IHT402 with form IHT400 to transfer any unused nil rate band from the deceased spouse or civil partner to the deceased's estate.
Don’t include personal or financial information like your National Insurance number or credit card details.
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