TRNRB when second estate over taper threshold

I’ve searched previous threads but don’t think this has been covered.

Scenario is this: Husband died in 2016. His estate was valued at around £1.8m. Wife has now died and estate is valued at £4.3m.

Wife not entitled to RNRB as she is over the taper threshold. Question is, can her estate claim her husband’s TRNRB? The forms seem to limit the transfer to situations where we are also claiming RNRB and I cant find any guidance where they cover this (first estate was within threshold but second estate is above it).

The IHT36 and online calculator doesn’t seem to allow this.

Thoughts? Or has anyone successfully claimed the TRNRB even when the RNRB isn’t available?


No, wife’s estate cannot claim the TRNRB, as her own estate exceeds the taper threshold and does not qualify for the RNRB.

Ihsan Ali
I Will Solicitors

A claim for the TRNRB would enhance the widow’s RNRB (in the same way that the transferable nil ate band enhances the survivor’s NRB).

Even with the enhanced RNRB, the taper would reduce it to nil.

Paul Saunders FCIB TEP

Independent Trust Consultant

Providing support and advice to fellow professionals