Claim the residence nil rate band

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:

1. Download and save the form on your computer.

2. Open it using the latest free version of Adobe Reader.

3. Complete it on-screen.

Claim the residence nil rate band

PDF, 393395 KB, 7 pages

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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.