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Inheritance Tax

What is the Residence Nil Rate Band (RNRB)?

The Residence Nil Rate Band is an additional Inheritance Tax allowance available where a qualifying residential property is included in the estate and passes to a direct descendant. It can significantly reduce or eliminate an IHT liability on qualifying estates.

How much is it?

For the 2024 to 2025 tax year, the RNRB is £175,000 per person. Combined with the standard nil rate band of £325,000, a qualifying individual could have a total IHT-free threshold of £500,000. Where a married couple both qualify, the combined threshold can reach £1 million.

Who qualifies?

The RNRB applies where the estate includes a qualifying residential property that the deceased has lived in at some point during their ownership, and that property passes to a direct descendant. Direct descendants include children (including adopted, fostered, and step-children), grandchildren, and further lineal descendants.

What if the estate is large?

The RNRB tapers away for estates with a net value above £2 million. For every £2 above this threshold, £1 of RNRB is withdrawn. Getting this calculation right requires an accurate net estate figure.

YouCanDoProbate determines whether the RNRB applies and calculates the correct amount automatically. The relevant sections of the IHT400 are completed accordingly.

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This platform is amazing! My case was a difficult one as I had to do two probates at the same time. Easy to understand and use and the communication if I became unsure was second to none! Extremely prompt and professional, thank you to the team for making a difficult time a little easier

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At such a difficult time we found the whole process so straight forward. From my initial call to explain how the platform works I cannot fault ‘YouCanDoProbate’. From start to finish the platform was so easy to use, the online and telephone support was excellent. Theres no need to rush and complete in a day as the platform saves your progress so it can be completed as and when you’re ready. In comparison with a solicitor the fees are very competitive! Once completed we received probate forms back within 2 weeks. Thanks again!!

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Richard Buckingham
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From my first call to YouCanDoProbate I felt confident in the help I would receive throughout the process of applying for grant of probate for my mum’s estate. The HMRC forms are not complicated but having access to support and having confirmation that no tax is due and that you have declared everything correctly, is very reassuring. It is worth the money for peace of mind and cost much less than hiring a solicitor

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After revisiting the IHT400 form several times and googling some of the terms used, stumbled upon You can do Probate. I was a little sceptical about signing up as it was£499 versus a minimum of £2k for a solicitor. The site breaks everything down into manageable sections. provides plain English guidance and videos to help you complete the form. it turns out I did not have to use the IHT400 as I had an excepted estate. once everything is completed, click print form, signed and sent off. I had probate granted after 7 working days and the certificate after 9. I cannot recommend the service enough

Steve Cooper
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A very straightforward process to follow that demystifies the complexities when dealing with someone’s estate. Yes, you have to do a lot of the leg work in gathering the information first but you may well have to do that anyway when dealing with a solicitor. I found the website simple to use with an easy step by step process. The support information and guides were very helpful. When I did have an issue with printing the IHT forms, raising a ticket was easy and I had a response within an hour. It is a very affordable price that has saved us thousands of pounds. It would be good if you could now integrate using the online Probate application process rather than print out the forms in the future. Very recommended.

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Additional costs: The probate registry fee of £526 (for all estates over £5,000) and any additional official copies at £2 each. (Payable directly to HM Courts and Tribunals Service by cheque or postal order, enclosed with your application forms).
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© YouCanDoProbate • YouCanDoProbate is a trading name of Kabing Ltd.
YouCanDoProbate is an online platform providing legal forms and information. YouCanDoProbate is not a law firm and is not regulated by the Solicitors Regulation Authority (SRA). Our online probate and inheritance tax service is an online platform providing probate and inheritance tax forms and information to allow you to complete inheritance tax returns and apply for probate yourself. Our telephone, email and livechat support provides guidance only, we do not provide bespoke advice, including estate planning or tax advice and it is not a substitute for a lawyer’s advice about complex estate planning or tax issues.
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