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New Inheritance Tax forms – April 217
6th April 2017

Changes to the Inheritance Tax Account (IHT400) for the April 2017 include the introduction of the Residence Nil Rate Band (RNRB) and Transferrable Residence Nil Rate Band (TRNRB).

 

Two new IHT forms, IHT435 and IHT436 have been introduced for use from 6th April 2017.

Guidance for the new Residence Nil Rate Band (RNRB) has been published by HMRC and can be found here:- Residence Nil Rate Band

Details of the new IHT forms are:-

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