3 articles tagged with Residence Nil Rate Band.
How the residence nil rate band downsizing addition protects Inheritance Tax relief when someone sells or downsizes their home before death — the rules, worked example and claim process for 2026/27.
How the GBP 175,000 residence nil-rate band works in 2026/27, who qualifies, the taper above GBP 2m, and how couples can pass on GBP 1m IHT-free.
The Residence Nil Rate Band adds up to 175,000 pounds to your IHT-free threshold when leaving your home to direct descendants. Full guide for 2026/27 with taper rules.