Does this estate get the residence nil rate band?
The extra allowance for a home left to children or grandchildren, including the taper on larger estates.
The residence nil rate band is the allowance most often missed and most often claimed wrongly. It applies only where a residence passes to direct descendants, it tapers away on estates above a threshold, and an unused portion can transfer from a spouse.
Getting it right is worth a substantial sum to the estate, which is why it deserves its own page rather than a line in a general calculator.
What the answer is based on
HMRC published rates, thresholds and taper, cited with the date they were checked.
The interactive calculator is being built. What it will compute, and what it will compute it from, is set out on this page, and the figures it will use are already published in the dataset.
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