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:
- person 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 the postal address given at Inheritance Tax: general enquiries.
Updates to this page
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An updated version of form IHT435 has been added.
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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