Articles #residence nil rate band

Who qualifies for RNRB, how the £2m taper works, transferable & downsizing additions, and how to claim.

If someone dies and their estate is worth more than the basic Inheritance Tax threshold, their estate may qualify for the residence nil rate band (RNRB) before any Inheritance Tax is due.

How pensions may affect inheritance tax from April 2027, why the £2 million line matters, and which planning tools may need both legal and financial inp