Q&As

Can the transferable residence nil rate band be claimed when the first spouse to die did not own an interest in the property which now passes on the surviving spouse's death?

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Published on: 09 March 2021
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For information about residence nil rate band (RNRB), how it operates and the conditions and restrictions for its availability, see Practice Notes: IHT—residence nil rate band and IHT—residence nil rate band Q&As.

There is no requirement in section 8G of the Inheritance Tax Act 1984 (IHTA 1984) for the first spouse to have had an interest in the qualifying

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United Kingdom
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