Form: Claim the residence nil rate band (RNRB) (IHT435)

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Updated: A Welsh language version of form IHT435 is now available.

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.

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

Inheritance Tax

HM Revenue and Customs

BX9 1HT

United Kingdom

Before you start filling in the form

If your browser is an older one (for example, Internet Explorer 8), you’ll need to update it to a different browser before you can complete the form.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so have all the information you need before you start to fill it in.

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.


Source: HMRC