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IHTM46000 | Residence nil rate band: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents45 entries

  1. IHTM46001Basic Principles: general overview
  2. IHTM46002Basic Principles: phasing-in RNRB
  3. IHTM46003Basic Principles: how the RNRB is applied.
  4. IHTM46004Basic principles: claims
  5. IHTM46010Basic definitions: introduction
  6. IHTM46011Basic Definitions: ‘Qualifying Residential Interest’ and ‘Residential Property Interests’
  7. IHTM46012Basic definitions: the value of the estate ‘E’ and the value transferred on death ‘VT’
  8. IHTM46013Basic definitions: ‘Closely Inherited’
  9. IHTM46014Basic definitions: 'Inherited'
  10. IHTM46020Calculating the RNRB: introduction
  11. IHTM46021Calculating the RNRB: when is RNRB due?
  12. IHTM46022Calculating the RNRB: terms used: 'residential enhancement'
  13. IHTM46023Calculating the RNRB: terms used: the 'taper threshold'
  14. IHTM46024Calculating the RNRB: terms used: the 'default allowance'
  15. IHTM46025Calculating the RNRB: terms used: the 'adjusted allowance'
  16. IHTM46026Calculating the RNRB: calculating the 'default allowance' and the 'adjusted allowance'
  17. IHTM46027Calculating the RNRB: calculating the value of the QRI that is closely inherited
  18. IHTM46030More detailed guidance: dwelling-house
  19. IHTM46031More detailed guidance: residence
  20. IHTM46032More detailed guidance: residence outside the UK
  21. IHTM46033More detailed guidance: inherited
  22. IHTM46034More detailed guidance: direct descendants
  23. IHTM46040Transfer of unused RNRB: the brought-forward allowance
  24. IHTM46041Transfer of unused RNRB: the brought-forward allowance: method of calculation
  25. IHTM46042Transfer of unused RNRB: the brought-forward allowance: when and how claims are made
  26. ihtm46043Transfer of unused RNRB: effect on available RNRB
  27. IHTM46044Transfer of unused RNRB: effect of tapering
  28. IHTM46050Downsizing: general principles
  29. IHTM46051Downsizing: the property disposed of
  30. IHTM46052Downsizing: the closely inherited property
  31. IHTM46053Downsizing: qualifying former residential interest (QFRI)
  32. IHTM46054Downsizing: Disposals: qualifying former residential interest: disposal under contract
  33. IHTM46055Downsizing: disposals: qualifying former residential interest: interest in possession trust
  34. IHTM46056Downsizing: disposals: qualifying former residential interest: property subject to a reservation of benefit
  35. IHTM46060Downsizing Calculations: overview
  36. IHTM46061Downsizing Calculations: where there is a qualifying residential interest in the estate: conditions
  37. IHTM46062Downsizing Calculations: where there is a qualifying residential interest in the estate: how to calculate the lost relievable amount
  38. IHTM46063Downsizing conditions: where there is a qualifying residential interest in the estate: calculating the downsizing addition
  39. IHTM46064Downsizing calculations: where there is no residential property interest in the estate: conditions
  40. IHTM46065Downsizing calculations: where there is no residential property interest in the estate: how to calculate the lost relievable amount
  41. IHTM46066Downsizing calculations: where there is no residential property interest in the estate: calculating the downsizing addition
  42. IHTM46067Downsizing calculations: interaction with the taper threshold
  43. IHTM46070Applying the RNRB to the estate: examples
  44. IHTM46080Estates with conditionally exempt property
  45. IHTM46100RNRB: glossary of terms