RNRB spouse of a stepchild

Trusts Discussion
1

I have read and reread the legislation for RNRB and also HMRC’s Manual - but cannot find the answer ! Are spouses of a deceased step-child included in the people who qualify for RNRB ?
Thank you so much
Johanna Knott
BWK Solicitors

2

Hi Johanna,

A lineal descendent includes child, grandchild, great-grandchild etc and the definition of child is extended to include a stepchild. The legislation also extends the scope of “closely inherited” to include spouse, civil partner, widow(er) of a lineal descendent. Therefore, widow(er) of a deceased stepchild are included. IHTM46034 - More detailed guidance: direct descendants - HMRC internal manual - GOV.UK (www.gov.uk)
Kind Regards
Kim Jarvis

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3

Thank you so much Kim.

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4

Yes.

See IHTA 1984 s 8K.

A “step-child” is treated as the “child” of a person [s8K(3)].

Thus, a step-child is a lineal descendant. A spouse of a step-child (ie a child) then qualifies as a lineal descendant [s8K(1)(b) & (c)].

Malcolm Finney

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