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Inheritance Tax

What is the Transfer of Residence Nil Rate Band (TRNRB)?

The Transfer of Residence Nil Rate Band allows any unused RNRB from a deceased spouse or civil partner to be carried forward and added to the surviving spouse’s estate on the second death. It can make a substantial difference to the IHT position.

How it works

When the first of a married couple dies and does not use all of their RNRB, the unused proportion can be transferred to the survivor’s estate. Where the first spouse used none of their RNRB, the full £175,000 can be added to the survivor’s own RNRB, giving a total RNRB of up to £350,000 on the second death.

What evidence is required?

Claiming the TRNRB requires evidence of the first spouse’s estate and the extent to which their RNRB was unused. This may include the original Grant, the IHT return from the first death, and a calculation of the unused proportion.

YouCanDoProbate prompts you for information about the first spouse’s estate, calculates the transferable RNRB automatically, and includes the claim correctly in the IHT436 schedule and the IHT400 submission.

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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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Using your forms was really…Sraightforward

Using your forms was really straightforward and you were on hand on the phone to help with any if our questions. The IHT calculation on IHT400 was straightforward and accepted by HMRC within 2 weeks. After then printing off and submitting your forms the probate accepted within 10 days!! Fantastic service.

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Application for Probate online.

YCDP is excellent. As an 80 year old with very basic and fairly rubbish IT skills I was a bit apprehensive but found the process straight forward and easy to understand. It was very helpful to be given a list of the information I would need before starting. Having been quoted a price of over £1000 from a solicitor to complete the probate application the cost of using YouCanDoProbate was such a saving. I would recommend them to anyo

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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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