Transferring unused RNRB for IHT for Non-Residents

Trusts Discussion
1

I am acting for the personal representatives of an estate where the deceased moved out of the UK in 2015 and thereafter was no longer tax resident in the UK.

She did not sell her last residence in the UK. She used the residence for an occasional visit back to the UK (her spouse died in 1977).

Can the estate benefit from RNRB although she was non-tax resident in the UK at the time of death ?

Asher Bornstein
Craybeck Law

2

Yes, residence in or outside the UK allows for claiming the RNRB (assuming of course all the other conditions are satisfied).

The first “R” in RNRB refers to an individual’s home not residence status for UK tax purposes.

Malcolm Finney

3

Thank you for your kind response; much appreciated

Asher Bornstein
Craybeck Law