Fillable Claim to transfer any unused residence nil rate (Cabinet Office)

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Claim to transfer any unused residence nil rate (Cabinet Office)

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IHT436 Page 1 HMRC 04/21
When to use this form
Use this form to claim transferable residence nil rate band
(TRNRB) against the inheritance tax on the deceased’s estate.
Complete this form if:
• you’reclaimingresidencenilrateband(RNRB)in
thisestate(you’llalsoneedtocompleteformIHT435)
• thedeceasedhadaspouseorcivilpartnerthatdied
before them
• thatspouseorcivilpartnereitherdiedbefore
6April2017,ordiedafterthatdatewithouthaving
usedalloftheRNRBavailabletothem
You can find more information about claiming TRNRB, go to
www.gov.uk/guidance/inheritance-tax-residence-nil-rate-band
AnyunusedRNRBfromaspouseorcivilpartnerthatdied
beforethedeceasedmayincreasethetotalRNRBavailable
on the deceased’s estate. This allows more of the estate to be
leftwithoutanyinheritancetaxbeingpayable.
Gotopage3fornotestohelpyoucompletethisform.
Spouse or civil partner’s details
1
Title Mr, Mrs, Miss, Ms or other title
Surname or family name
First names
2
Date of marriage or civil partnership DD MM YYYY
3
Place of marriage or civil partnership
Nameofbuilding,church,orregisterofficeandlocality
4
Date of death of spouse or civil partner DD MM YYYY
5
Inheritance Tax reference number for spouse or civil
partner’s estate
6
Was any RNRB used in the estate of the spouse or
civil partner?
No IfNo,completequestions7to15only
Ifspouseorcivilpartnerdiedonorbefore5April2017
theirestatecouldnothaveusedanyRNRBsocomplete
questions7to15
Yes IfYes,completequestions16to22only
Claim to transfer any unused residence nil rate band
Schedule IHT436
If you need help
Formoreinformation,gotowww.gov.uk/inheritance-tax
oryoucanphonetheInheritanceTaxHelplineon
0300 123 1072.
Ifyou’recallingfromoutsideoftheUKphone
+44 300 123 1072.
Deceased’s surname
Deceased’s first names
Date of death DD MM YYYY
Inheritance Tax reference number
Complete questions 7 to 15 if no RNRB was
used on the estate of the deceased’s spouse
or civil partner
7
Total net value of spouse or civil partner’s estate before
exemptions or reliefs
£ 0 0
•
8
Value of the taper threshold at the spouse or civil
partner’s date of death (go to note 4 page 3)
£ 0 0
•
Ifthevalueatquestion7islessthanthevalueat
question 8, enter 100.0000% in box 13 and go on to
question14.Ifthevalueatquestion7ismorethanthe
valueatquestion8continuetoquestion9
Page 2
9
Deduct the value at question 8 from the value at
question 7
£ 0 0
•
10
Divide the value at question 9 by 2
£ 0 0
•
This is the amount of tapering that applies
11
Enter the value of the Residential Enhancement at the
spouse or civil partner’s date of death
(go to notes 1 and 2 on page 3)
£ 0 0
•
12
Deduct the value at question 10 from the value at
question 11
£ 0 0
•
ThistheunusedRNRBfromtheearlierdeath.Ifthisvalue
isnegative,thereisnounusedRNRBavailabletotransfer
andyouhavefinishedcompletingthisform
13
Divide the value at question 12 by the value at
question 11 and multiply by 100.
Use 4 decimal places
%
•
This is the proportion of RNRB treated as being unused
onthedeathofthespouseorcivilpartner.(Thiscannot
exceed 100.0000%)
14
Enter the value of the residential enhancement for
the person whose estate you are dealing with now
(go to notes 1 and 2 on page 3)
£ 0 0
•
15
Multiply the value at question 14 by the percentage
at question 13
£ 0 0
•
ThisistheamountofRNRBavailabletotransfer
Now go to the residence nil rate band calculator at
www.gov.uk/guidance/inheritance-tax-residence-nil-rate-
bandtoworkoutthefullentitlementtoRNRB
on the deceased’s death
Complete questions 16 to 22 if any RNRB
was used on the estate of the spouse or
civil partner
16
What was the ‘Default Allowance’ or the ‘Adjusted
Allowance’ on the death of the spouse or civil partner?
(gotonote5onpage3)
£ 0 0
•
17
What was the amount of RNRB actually used on the
spouse or civil partner’s estate?
£ 0 0
•
18
Deduct the value at question 17 from the value at
question 16
£ 0 0
•
This is the unused RNRB from the earlier death
19
Enter the value of the Residential Enhancement at the
spouse or civil partner’s date of death
(go to notes 1 and 2 on page 3)
£ 0 0
•
20
Divide the value at question 18 by the value at
question 19 and multiply by 100.
Use 4 decimal places
%
•
This is the proportion of RNRB treated as being unused
onthedeathofthespouseorcivilpartner
21
Enter the value of the residential enhancement for
the person whose estate you are dealing with now
(go to notes 1 and 2 on page 3)
£ 0 0
•
22
Multiply the value at question 21 by the percentage
at question 20
£ 0 0
•
ThisistheamountofRNRBavailabletotransfer
Now go to the residence nil rate band calculator at
www.gov.uk/guidance/inheritance-tax-residence-nil-rate-
bandtoworkoutthefullentitlementtoRNRB
on the deceased’s death
Page 3
Notes to help you fill in this form
1. Residential Enhancement
ResidentialEnhancement(RE)isthemaximumlevelofresidencenilratebandRNRBforanindividual
inaparticulartaxyear.Thismaximumamountmaybereducediftheperson’sestateexceedsthetaper
threshold(gotonote5below).
It’s the unused percentage of the RNRB that’s transferred, not the unused amount.
2. Rates of Residential Enhancement
TheamountoftheResidentialEnhancementinthefollowingtaxyearsis:
• £100,000to5April2018
• £125,000in2018to2019
• £150,000in2019to2020
• £175,000in2020to2026
Wherethespouseorcivilpartner’sdeathoccurredbefore6April2017,theResidentialEnhancement
atthattimeisdeemedtohavebeen£100,000.
3. Direct descendants
Adirectdescendantofthedeceasedis,forexample,achild,grandchild,great-grandchildorgreat-greatgrandchild.
And for the purpose of RNRB a ‘child’ includes:
• achildwhois,orwasthedeceased’sstep-child
• anadoptedchildwhowasachildofthedeceased
• afosterchildwhoistreatedasachildofthedeceased
If the deceased was an appointed guardian or special guardian for a child who was under 18 at that time,
the child is treated as a child of the deceased
ForRNRBpurposesa‘child’doesnothavetobeunder18atthedeceased’sdateofdeath,anda‘step-child’
islimitedtosomeonewhoseparentis,orwas,thespouseorcivilpartnerofthedeceased.
Adirectdescendantalsoincludesaspouseorcivilpartnerof,forexample,thechild,grandchildorgreat-grandchild,
(includingtheirwidow,widowerorsurvivingcivilpartner,providedthatthewidow,widowerorsurviving
civilpartnerhadnotremarriedorenteredintoanewcivilpartnershipbeforethedeceased’sdateofdeath).
Directdescendantsdonotincludenephews,nieces,siblingsorotherrelativesnotincludedinthelistabove.
4. Taper threshold
Thetaperthresholdinthefollowingtaxyearsis£2millionfrom6April2017to5April2026.Wherethespouseorcivil
partner’sdeathoccuredbefore6April2017,thetaperthresholdisdeemedtohavebeen£2million.
TheREgraduallytapersaway,foranestatevaluedatmorethan£2millionevenifahomeisleftto
directdescendants.TheREwillgodownby£1forevery£2thatthevalueoftheestateisoverthe£2million
taper threshold.
TaperingcanalsoreducetheamountofunusedREavailabletotransfertoasurvivingspouseorcivilpartner,
when the first of the couple dies.
5. ‘Default Allowance’ or ‘Adjusted Allowance’
TheDefaultAllowanceforanindividual’sestateisthetotaloftheResidentialEnhancement(gotonote2above)
plusanytransferredRNRBthattheywereentitledto.IftheirestateexceededtheTaperThreshold
(gotonote4above),the‘DefaultAllowance’isreducedortaperedaway.
Thisreducedvalueiscalledthe‘AdjustedAllowance’.Iftaperingappliedonthespouseorcivilpartner’sestate,
youneedtoinsertthe‘AdjustedAllowanceatquestion16.Iftaperingdidnotapplyonthespouseor
civilpartner’sestate,youneedtoincludethe‘DefaultAllowance’.
IfRNRBwaspartlyusedonthespouseorcivilpartner’sestate,thesevaluesshouldhavebeenreturnedon
their Inheritance Tax return.
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Claim to transfer any unused residence nil rate (Cabinet Office)

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Completed 27 August 2021

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