RNRB direct descendant

Please could I obtain some clarification on the following:-

Mr X died in Sept 2020. He was a widower and inherited everything from Mrs X approx. 6 years ago.

Mrs X had a child (Child A) in her early 20s, who was adopted and Mrs X and Child A never met each other again – not Mr X’s child and Mr X never had any children of his own.

Mr X and Child A became friendly in the last five years or so and Mr X has left quite a lot of his estate to Child A.

Can we claim the RNRB for Child A – would he qualify as a “step child” or another eligible descendant in this scenario?

As ever, your thoughts greatly appreciated.

Kind regards

Gill Collins
Warwick & Barker

IHTA 1984 s 8K(4) provides that Child A is treated as continuing to be the natural child of Mrs X (overriding Adoption and Children Act 2002 s 67(b)).

Mr X married Mrs X, presumably after Mrs X had Child A and after the adoption, which because of s8K(4) would mean that Child A would become the step-child of Mr X (a status which remains, s8K(3)).

Hence RNRB available for offset against Mr X’s estate where Child A inherits.

Malcolm Finney

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Thank you that’s very clear and helpful.

Gill Collins
Warwick & Barker