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.

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.