Form

Claim transferable residence nil rate band (IHT436)

Use form IHT436 to claim to transfer any unused residence nil rate band (RNRB).

• From: HM Revenue & Customs
• Published: 6 April 2017
• Last updated: 30 August 2022 — See all updates

Documents

Claim to transfer any unused residence nil rate band (IHT436)

Ref: IHT436

PDF, 470 KB, 3 pages

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Details

Use this form to claim the transferable RNRB against the Inheritance Tax on the deceased’s estate if:

• you’re claiming RNRB on this estate (you’ll also need to complete form IHT435)

• the deceased had a spouse or civil partner that died before them, and that spouse or civil partner either died:

  • before 6 April 2017
  • on or after 6 April 2017 without having used all of the RNRB available to them

After you’ve filled in the form send it to:

Inheritance Tax
HM Revenue and Customs
BX9 1HT
United Kingdom

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Related forms and guidance

Use form IHT435 to claim the RNRB against the estate of someone who has died

Find out how to work out and apply the RNRB for Inheritance Tax.

Published 6 April 2017
Last updated 30 August 2022 + show all updates

1. 30 August 2022

   Information about when you must send the IHT436 form to us by has been added.

2. 25 August 2021

   The rates for RNRB and the taper threshold were frozen until 2026 at the recent budget.

3. 5 May 2021

   This form has been updated because the rates for residence nil rate band and the taper threshold were frozen until 2026 at the recent budget.

4. 30 August 2019

   Both English and Welsh IHT436 forms have been updated.

5. 9 July 2018

   The calculations in both English and Welsh form IHT436 have been updated.

6. 8 May 2017

   A Welsh language version of form IHT436 is now available.

7. 6 April 2017

   First published.