Transferable Residence Nil Rate Band question


I have a file where wife died in 2012 and husband 2023. I am dealing with husband’s estate.

In 2013, husband sold his home and moved in with his daughter. Unfortunately this property does not benefit from downsizing relief as the disposal was before July 2015.

Can I still claim the Transferable Residence Nil Rate Band even though there is no Residence Nil Rate Band available? Wife left everything to husband.

Or because there is no residence on husband’s death, and downsizing relief is not available, I cannot claim the TRNRB as there is nothing for the TRNRB to “attach” to?

Any guidance would be greatly appreciated!

On the death of W her estate was not able to claim any part of the RNRB available on her death. Thus, the % of the RNRB which was unused on her death was 100%.

On H’s death his estate is not entitled to its own RNRB as there was no residential interest in his estate on death and down-sizing relief was unavailable. The effect is therefore that there can be no transferable RNRB from W to H.

In other words the transferee’s estate on death must itself be entitled to its own RNRB before any transfer can be effected from a transferor’s estate

Malcolm Finney