Knowledge Base Article

Transferable and Residence Nil-Rate Band Claims

Check TNRB and RNRB claims correctly and store the evidence needed to support them.

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Quick definitions

  • TNRB: unused nil-rate band transferred from a spouse or civil partner who died earlier.
  • RNRB: additional allowance linked to passing a qualifying home to direct descendants.

These claims usually need prior-estate and property evidence, not just a number.

Claim steps in Estate Suite

  1. In IHT, add TNRB/RNRB claim details as separate evidence-backed entries.
  2. Record prior spouse/civil partner estate references where transfer is claimed.
  3. Confirm residence ownership and who inherited it.
  4. Upload supporting documents in Documents (prior estate papers, valuation, relationship evidence).
  5. Keep assumptions marked as draft until evidence is complete.
  6. Recheck tax totals after claim updates.

Common mistakes to avoid

  • Using current values instead of date-of-death basis
  • Claiming residence allowance without confirming who inherited the property
  • Keeping the final number but not the calculation trail

FAQ

Are TNRB and RNRB always available?

No. Eligibility depends on prior usage, estate facts, and inheritance pattern.

Can I save partial claim data while waiting for papers?

Yes. Keep it clearly marked as draft and resolve before final filing decisions.