RNRB claim after the two year deadline

After the two year time-frame, I understand HMRC have a discretion to allow the RNRB claim, does anyone have any experience of this?

My clients were both traumatized by their mother’s horrific demise back in 2019, and then were both front line workers during the pandemic.

My plan is to submit witness statements with the IHT400 and the IHT435, but if anyone has any tips or insight that would be useful.

Many thanks

Is it the mother’s RNRB you are referring to or the RNRB to be transferred from her predeceased husband? If it is the former then there is no time limit or claim required. The 2yr period only relates to the transferable RNRB

I did have case a few years ago on the TNRB where the son did not/could not deal with his parents estates as he was suffering from severe depression and we were successful after submitting a report from his doctor.

Thank you, I did think the time limit applied in both RNRB and TRNRB claims. Looks like my clients only have half a problem now. Why is it different I wonder?

I will bear it in mind about the doctors report, and perhaps put my clients on notice that we may need some external evidence as well. Much appreciated.

IHTA 1984 s8L provides for the necessity of a claim wrt a “brought-forward allowance”.

However, there is no claim necessary wrt the residence nil rate amount (RNRA) itself which applies automatically if the relevant conditions are satisfied [IHTA 1984 s 8E]. The confusion I believe as to why perhaps some believe a claim is necessary may arise due to the heading on Form IHT 435, namely, " Claim for residence nil rate band (RNRB): Schedule IHT435".

An extract from an HMRC release in 2017 provides “Although you don’t need to make a formal claim for the additional threshold, you’ll need to give details of the amount due and supporting documentation on the IHT return following death…”

Malcolm Finney