Claim for residence nil rate band (RNRB)
Schedule IHT435
When to use this form
Deceased’s surname
Estate details
1
Does any of the estate pass to the deceased’s children or other direct descendants? (see note 3 on page 5)
No If ‘No’ you can’t claim RNRB
Yes
2
What’s the total value of the estate before deducting any reliefs or exemptions?
(The total of IHT400, box 91, IHT403, box 12, box 10 and box 15 for each form IHT418.)
3
What’s the amount of the total chargeable estate on death? (see IHT400, box 108)
Details of the residence on which you are claiming RNRB
£
£
4
Does the estate include any residential property that the deceased owned and lived in? (see note 4 on page 5)
No
If ‘No’, go to question 13
Yes
5
What’s the address of the residence? (see note 5 on page 5)
Postcode
You can claim residence nil rate band (RNRB) against the
estate of someone who has died providing you meet the
following conditions:
the deceased died on or after 6 April 2017
the estate includes a residence owned by the deceased
(see note 2 on page 5)
the residence in the estate is inherited by the direct
descendants of the deceased (see note 3 on page 5)
RNRB can also apply if the deceased either downsized to a
less valuable residence, sold or gave away a residence on
or after 8 July 2015 (see note 13 on page 6)
You can find more information about claiming RNRB at
www.gov.uk/guidance/inheritance-tax-residence-nil-rate-band
Residence nil rate band (RNRB) is an extra amount that can
pass on death without any inheritance tax being payable. It’s
applied before the nil rate band (NRB) and any transferable
nil rate band (TNRB) applicable when the death occurred.
See the notes on pages 5 to 7 to help you complete
this form.
Deceased’s first name(s)
Date of death
DD MM YYYY
Inheritance Tax reference number
If you need help
For more information, go to www.gov.uk/inheritance-tax
or if 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.
IHT435 Page 1 7002410 HMRC 02/17
Details of the residence on which you are claiming RNRB continued
6
What’s the value of the residence at the date of death?
(see note 6 on page 5)
£
7
What percentage of the residence passes to direct descendants following
the deceased’s death? (see note 7 on page 6)
%
8
Please state the name(s) of these direct descendants and their relationship
to the deceased. (If you need more space, please use the ‘Additional information’
boxes on page 16 of the IHT400.)
Name Relationship
Chargeable value of the residence
9
Is any part of the residence exempt from inheritance tax, or does
any part of it qualify for any relief on the death? (see note 8 on page 6)
No
If ‘No’ go to question 13
Yes
10
Does grossing up or interaction apply? (see note 9 on page 6)
No
Yes
If ‘Yes’ go to question 13
11
What’s the chargeable value of the residence for inheritance tax purposes?
(see note 10 on page 6)
£
12
What’s the chargeable value of the part of the residence that
passes to the direct descendants (see note 11 on page 6)
£
PagePage 22
Transferable residence nil rate band
13
Do you wish to transfer any unused residence nil rate band (TRNRB)
from the estate of a pre-deceased spouse or civil partner of the deceased?
No
If ‘No’, go to question 15
Yes
If ‘Yes’ you’ll need to complete form IHT436 ‘Claim to transfer
any unused residence nil rate band’ (TRNRB)
14
How much transferable residence nil rate band are you claiming?
(This is the figure from either box 15 or box 21 form IHT436)
(see note 12 on page 6)
£
Downsizing allowance
15
Are you claiming any downsizing allowance? (see note 13 on page 6)
No
If ‘No’ go to question 25
Yes
16
The address of the property for which you’re claiming downsizing allowance
Postcode
17
What was the date the property was disposed of?
DD MM YYYY (see note 14 on page 7)
18
What was the value of the deceased’s interest in the property at the date it
was disposed of? (see note 15 on page 7)
£
Page 3
Other Assets
19
Other than the property mentioned in question 5, do any other assets
pass to a direct descendant following the death? (see note 16 on page 7)
No
If ‘No’ go to question 25
Yes
20
Does grossing up or interaction apply? (see note 9 on page 6)
No
Yes
If ‘Yes’ go to question 23
21
What’s the total value of the other assets passing to direct descendants?
(see note 17 on page 7)
£
22
Please state the name(s) of these direct descendants and their relationship
to the deceased. (If you need more space, please use the ‘Additional information’
boxes on page 16 of the IHT400.)
Name Relationship
23
If a valid claim for RNRB had been made at the date of disposal would any
transferable residence nil rate band have been available at that time?
(see note 18 on page 7)
No
If ‘No’ go to question 25
Yes
24
If so, what would the amount of transferable residence nil rate band have
been at the date of disposal? (see note 19 on page 7)
£
Working out the Inheritance Tax
Go to the residence nil rate band calculator at www.gov.uk/guidance/inheritance-tax-residence-nil-rate-band
The boxes on this form will give the information you need to use the calculator. Do not use the calculator if you have
answered ‘Yes’ to question 10 or 20, we will do the calculation for you.
25
If you have completed the RNRB calculator, enter the value for the
available RNRB here
£
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Notes to help you fill in this form
1. Residence nil rate band (RNRB) amounts
The maximum available amount of the RNRB (excluding any transferred amounts) for deaths in the following tax years are:
£100,000 in 2017 to 2018
£125,000 in 2018 to 2019
£150,000 in 2019 to 2020
£175,000 in 2020 to 2021
2. What is a residence
A residence is any property that the deceased lived in as their home while it was included in their estate. It doesn’t have to be
their main home, or have been lived in or owned for a minimum period. A property that the deceased owned, but never lived
in, such as a buy-to-let property, is not a residence and is not eligible for the RNRB.
3. Direct descendants
A direct descendant is:
a child, grandchild, great-grandchild or great-great grandchild of the deceased
And for the purpose of RNRB a ‘child’ includes:
a child who is, or was the deceased’s step-child
an adopted child is a child of the deceased
a foster child 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.
For the purposes of RNRB a direct descendant is treated as including a spouse or civil partner of 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. Residential property owned by the deceased
Answer ‘Yes’ if the deceased’s estate includes a property that they ever lived in as their residence while they owned that
property. This doesn’t need to be a residence that is being left to the deceased’s children or remoter descendants.
5. Address of the property on which RNRB is being claimed
Include the address of the residence you are claiming RNRB on. If there was more than one residence in the estate at the date
of death only one residence can be taken into account, but you can nominate which residence you wish to take into account.
6. Value of the residence
You need to include the value of the deceased’s interest in the residence here. Deduct any mortgages or other debts charged
on the residence from the gross value and include the net value in this box . This is the value of the residence that you can
claim on.
Page 5
7. Percentage of residence passing to direct descendants
This is the share of the residence passing to direct descendants. For example, if a residence is included in the residue of the
estate and it is left to two children and a nephew the percentage to enter here is 66.6667% (two thirds) Use 4 decimal places.
8. Are there any exemptions or reliefs?
If any part of the residence passes to an exempt beneficiary, such as the deceased’s spouse or civil partner or to a charity, or if
a relief, such as agricultural relief, applies to any part of that property answer ‘Yes’. If the residence falls into the residue of the
estate and part of the residue passes to an exempt beneficiary, answer ‘Yes’ to this question.
9. Grossing up and Interaction
Grossing up will apply If inheritance tax is due, and:
the will makes any gifts that are ‘free of tax’
any part of the residue is exempt (because, for example it passes to charity or the deceased’s spouse or civil partner) - The
residue is what is left in the estate after you have paid all debts, legacies and taxes
Interaction’ will apply if business or agricultural relief is due, and:
any part of the estate is exempt
the will makes any gifts of specific assets
the assets on which the relief is due are not specifically given away under the will
If either grossing up or interaction applies, the calculation of RNRB will be complicated and we will do it for you, but continue
to complete the rest of the form.
10. Chargeable value of the whole residence
This is the value for inheritance tax purposes for the whole of the deceased’s interest in the property.
11. Chargeable value of the part of the residence that passes to a direct descendant
This is the value for inheritance tax purposes of the part of the property that is inherited by a direct descendant. For example if
the property is worth £400,000 and half passes to the surviving spouse and half to a child, the figure to include here would be
£200,000 for the part passing to the child.
12. Transferable Residence Nil Rate Band (TRNRB) from more than one pre-deceased spouse or civil partner
If you are claiming TRNRB from more than one pre-deceased spouse or civil partner, you need to add up the figures from
box 15 or 21 from each IHT436, but the total is limited to the maximum available RNRB for the year of death.
13. Downsizing allowance
In order to claim downsizing allowance:
the deceased must have disposed of a former residence and either downsized to a less valuable residence, or ceased to own a
residence, on or after 8 July 2015
the former residence would have qualified for the RNRB if it had been kept until death
at least some of the estate is inherited by the deceased’s direct descendants
The downsizing addition can’t exceed the maximum amount of RNRB that would have been available if the disposal or
downsizing hadn’t happened.
Page 6
14. Disposal date
If there has been more than one disposal connected with the same property, for example a gift of a half share followed by a
further gift of the remaining half share on a different day, only one disposal can be taken into account, but you can choose
which one. Enter the date of the disposal that you wish to take into account.
15. Value of property disposed of or downsized from
Enter the open market value of the deceased’s interest in the property disposed of at the date of disposal. If there was a
mortgage on the property when it was sold, deduct the mortgage from the sale price, but do not deduct the costs of selling the
property, such as solicitor or estate agent’s fees.
16. Other assets passing to direct descendants
If there are no assets passing to direct descendants, other than the property mentioned at question 5 there won’t be any
downsizing allowance.
17. Value of other assets passing to direct descendants
This is the value after the deduction of any exemptions, agricultural or business relief or liabilities that is taken into account for
inheritance tax purposes of the other assets.
18. Transferable residence nil rate band
Tick ‘No’ if you are not claiming transferable residence nil rate band now, or if the disposal was made before 6 April 2017.
Tick ‘Yes’ if you are claiming transferable residence nil rate band now, the disposal took place after 5 April 2017, and the
deceased’s spouse or civil partner died before the disposal took place.
19. Value of transferable residence nil rate band
This is the amount of transferable residence nil rate band that would have been available to the deceased at the date of
disposal, as if that date had been the deceased’s date of death.
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