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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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© YouCanDoProbate • YouCanDoProbate is a trading name of Kabing Ltd.
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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