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Inheritance Tax

What is the Transfer of Residence Nil Rate Band (TRNRB)?

The Transfer of Residence Nil Rate Band allows any unused RNRB from a deceased spouse or civil partner to be carried forward and added to the surviving spouse’s estate on the second death. It can make a substantial difference to the IHT position.

How it works

When the first of a married couple dies and does not use all of their RNRB, the unused proportion can be transferred to the survivor’s estate. Where the first spouse used none of their RNRB, the full £175,000 can be added to the survivor’s own RNRB, giving a total RNRB of up to £350,000 on the second death.

Is there a time limit?

The claim must be made within 2 years of the end of the month in which the second spouse or civil partner died. There is no limit on how long ago the first spouse or civil partner died, provided the relevant evidence is available.

What evidence is required?

Claiming the TRNRB requires evidence of the first spouse’s estate and the extent to which their RNRB was unused. This may include the original Grant, the IHT return from the first death, and a calculation of the unused proportion.

YouCanDoProbate prompts you for information about the first spouse’s estate, calculates the transferable RNRB automatically, and includes the claim correctly in the IHT436 schedule and the IHT400 submission.

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Probate forms

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YouCanDoProbate saved me over £2000 (maybe £2500). Their fee of £399 bought me access to an online process that took me step by step through what would otherwise have been a very daunting task – as I suspect it would be for most people. The objective is to obtain a Grant of Probate and however many copies you require. The fee also includes advisors on the end of a telephone should clarification or advice be required – and when one was not immediately available they called me back very quickly. I called them 3 or 4 times and each time the advisor was patient, thorough, very knowledgeable and extremely helpful – each time stressing that if I had further questions I should not hesitate to call them again. The online process (which comes with a comprehensive online guide for each section needed to be completed) called for a lot of information to be entered; mostly regarding the banks, building societies, funeral expenses and much more but if it is not immediately to hand, the process allows you to step out as may times as you like and all the information already entered is retained. It can seem daunting at first but the more I stuck at it, the easier it seemed to get. The end result of the online process is a PA1P Probate Application form which is 90% auto-filled based on the information I entered as I stepped through the online process. Depending on circumstances, other forms may also need to be generated. Once I printed out the form and checked it over, it was simply a case of sending it to HM Courts and Tribunal Service along with a death certificate and the original will (in my case) along with a cheque for £300 plus a £1.50 fee for each Grant of Probate copy required. I believe that had I gone through a solictor to apply for a Grant of Probate, I was probably going to have to pay around £3,000 so YouCanDoProbate saved me a lot of money. I could not recommend them highly enough.

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Additional costs: The probate registry fee of £526 (for all estates over £5,000) and any additional official copies at £2 each. (Payable directly to HM Courts and Tribunals Service by cheque or postal order, enclosed with your application forms).
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YouCanDoProbate is an online platform providing legal forms and information. YouCanDoProbate is not a law firm and is not regulated by the Solicitors Regulation Authority (SRA). Our online probate and inheritance tax service is an online platform providing probate and inheritance tax forms and information to allow you to complete inheritance tax returns and apply for probate yourself. Our telephone, email and livechat support provides guidance only, we do not provide bespoke advice, including estate planning or tax advice and it is not a substitute for a lawyer’s advice about complex estate planning or tax issues.
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