Who can claim the IHT residence nil rate band

By P&A Knowledge Team · 7 August 2025 · Posted in

With the Residence Nil Rate Band (RNRB), families can pass on up to £1 million without IHT The RNRB is an additional £175,000 Inheritance Tax (IHT) allowance that applies when a person’s main residence is passed to a direct descendant, such as a CONTINUE READING