Claim transferable residence nil rate band (IHT436)
Use form IHT436 to claim to transfer any unused residence nil rate band (RNRB).
Documents
Details
Use this form to claim the transferable RNRB against the Inheritance Tax on the deceased’s estate if:
- you’re claiming RNRB on this estate (you’ll also need to complete form IHT435)
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the deceased had a spouse or civil partner that died before them, and that spouse or civil partner either died:
- before 6 April 2017
- on or after 6 April 2017 without having used all of the RNRB available to them
After you’ve filled in the form send it to:
Inheritance Tax
HM Revenue and Customs
BX9 1HT
United Kingdom
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Related forms and guidance
Use form IHT435 to claim the RNRB against the estate of someone who has died
Find out how to work out and apply the RNRB for Inheritance Tax.
Updates to this page
Published 6 April 2017Last updated 30 August 2022 + show all updates
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Information about when you must send the IHT436 form to us by has been added.
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The rates for RNRB and the taper threshold were frozen until 2026 at the recent budget.
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This form has been updated because the rates for residence nil rate band and the taper threshold were frozen until 2026 at the recent budget.
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Both English and Welsh IHT436 forms have been updated.
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The calculations in both English and Welsh form IHT436 have been updated.
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A Welsh language version of form IHT436 is now available.
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First published.