Claim the residence nil rate band
Claim the residence nil rate band (RNRB) against the estate of someone who has died using form IHT435.
Use this form to make a claim for residence nil rate band (RNRB) against the estate of someone who has died as long as the:
- deceased died on or after 6 April 2017
- estate includes a residence owned by the deceased
- residence in the estate is inherited by the direct descendants of the deceased
RNRB can also apply if the deceased either downsized to a less valuable residence, or sold or gave away a residence on or after 8 July 2015.
How to complete the form
You need to:
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Download and save the form on your computer.
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Open it using the latest free version of Adobe Reader.
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Complete it on-screen.
The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.
Read the accessibility statement for HMRC forms.
Where to send the form
After you’ve filled in the form, send it to:
Inheritance Tax
HM Revenue and Customs
BX9 1HT
United Kingdom
Related forms and guidance
Claim to transfer any unused residence nil rate band (IHT436)
Claim the transferable residence nil rate band (TRNRB) against the inheritance tax on the deceased’s estate.
Inheritance Tax: residence nil rate band (RNRB)
This guide tells you how the new home allowance, or RNRB, applies for Inheritance Tax.
Updates to this page
Last updated 11 October 2024 + show all updates
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An updated version of the form IHT435 has been added.
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Guidance about the Transferable Residence Nil Rate Band from more than one pre-deceased spouse or civil partner on the IHT435 form has been updated.
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Added translation