A Guide to Inheritance Tax – the Residence Nil Rate Band (RNRB) (MAR 2020)


The Residence Nil Rate Band (RNRB) is an additional factor to take into account when considering estate planning. In addition to the inheritance tax standard nil rate band (currently £325,000) a residence nil rate band has been introduced from 6 April 2017. This is available when residential property is left to direct descendants. 

However, the RNRB does come with conditions attached and so may not be available – or available in full – to everyone.

To read the full guide click on the link below:

A GUIDE TO RESIDENCE NIL RATE BAND (RNRB).pdf


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