IHT435: Claim Residence Nil Rate Band (HMRC)

What is IHT435?

The residence nil rate band is an extra Inheritance Tax threshold that applies on top of the ordinary nil rate band. HMRC says you can claim it on IHT435 where the person died on or after 6 April 2017, the estate includes a residence the deceased owned, and that residence is inherited by their direct descendants, meaning children, stepchildren, adopted or foster children, grandchildren and their descendants.

There is also a downsizing route. If the deceased moved to a less valuable home, or sold or gave away a home, on or after 8 July 2015, the band that was lost can still be claimed through this form. Where a spouse or civil partner died first without using their residence band, the unused part is claimed separately on IHT436.

Who files IHT435?

Personal representatives of an estate that includes a home inherited by children or grandchildren
Executors of an estate where the deceased downsized or sold their home on or after 8 July 2015
Administrators claiming the band alongside a transferred residence band on IHT436
Practitioners completing the IHT400 for an estate near the Inheritance Tax threshold

How to fill out IHT435

Enter the deceased’s details and the Inheritance Tax reference from the IHT400.
Identify the qualifying residential interest: the home, its value at the date of death, and the share the deceased owned.
Say who inherits the home and how they are related to the deceased, so the direct descendant test can be checked.
Complete the downsizing section if the deceased sold, gave away or moved from a more valuable home on or after 8 July 2015.
Download the finished PDF and post it with the IHT400 to Inheritance Tax, HM Revenue and Customs, BX9 1HT.

Quick fill IHT435 on this page

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These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to HMRC.

Page 1 14 fields

Deceased's surname

Deceased's first names

Date of death DD MM YYYY

IHT reference number

Does any of the estate pass to the deceased's children or other direct descendants?

What's the total value of the estate before deducting any reliefs or exemptions?

What's the amount of the total chargeable estate on death?

Page 2 23 fields

Does the estate include any residential property that the deceased owned and lived in?

What's the address of the residence? Line 1

What's the address of the residence? Line 2

What's the address of the residence? Line 3

Postcode

What's the value of the residence at the date of death?

What percentage of the residence passes to direct descendants following the deceased's death?

Name

Relationship

Name

Relationship

Name

Relationship

Is any part of the residence exempt from Inheritance Tax, or does any part of it qualify for any relief on the death?

Does grossing up or interaction apply?

What's the chargeable value of the residence for Inheritance Tax purposes?

What's the chargeable value of the part of the residence that passes to the direct descendants?

Page 3 16 fields

Do you wish to transfer any unused residence nil rate band (TRNRB) from the estate of a pre-deceased spouse or civil partner of the

How much transferable residence nil rate band are you claiming?

Are you claiming any downsizing allowance?

The address of the property for which you're claiming downsizing allowance

Postcode

Date of disposal DD MM YYYY

What was the value of the deceased's interest in the property at the date it was disposed of?

Page 4 12 fields

Other than the property mentioned in question 5, do any other assets pass to a direct descendant following the death?

Does grossing up or interaction apply?

What's the total value of the other assets passing to direct descendants?

Name

Relationship

Name

Relationship

Name

Relationship

If a valid claim for RNRB had been made at the date of disposal would any transferable residence nil rate band have been available at that

If so, what would the amount of transferable residence nil rate band have been at the date of disposal?

If you have completed the RNRB calculator, enter the value for the available RNRB here

Lock the PDF after filling (values become permanent, fields are removed)

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Frequently asked questions

Who counts as a direct descendant?

Children, stepchildren, adopted children, foster children and children the deceased was guardian or special guardian for, plus their own children and grandchildren. Nieces, nephews and siblings do not qualify.

Is the band reduced for large estates?

The residence nil rate band is tapered away for estates above a taper threshold. Check the current thresholds and taper rate on GOV.UK before you complete the calculation.

What is IHT436 for?

IHT436 claims residence nil rate band that a spouse or civil partner who died first did not use. IHT435 claims the band for this estate.

IHT435, Claim the residence nil rate band (RNRB)

What is IHT435?

Who files IHT435?

How to fill out IHT435

Quick fill IHT435 on this page

Frequently asked questions

Related forms

IHT400, Inheritance Tax account

IHT402, Claim to transfer unused nil rate band

IHT405, Houses, land, buildings and interests in land