Articles #residence nil-rate band

A plain-English guide to who may qualify for RNRB, the £2 million taper, transferable and downsizing allowances, and how Wills, trusts and occupation rights can affect the relief.

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.

From April 2027, most unused pensions will count for Inheritance Tax. See how pension nominations, Wills and financial advice need to work together.

A plain-English comparison of a Right to Occupy, a Discretionary Trust and a direct gift with a Letter of Wishes, balancing housing security, flexibility and inheritance-tax opportunity.