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What is a IHT436 form?

Use this form to claim transferable residence nil rate band (TRNRB) against the Inheritance Tax on the deceaseds estate.

How do I claim transferable nil rate band?

If you want to claim a transfer of unused nil rate band you should fill in forms IHT400 and IHT402. All those who are applying for a grant of representation/confirmation to the deceaseds estate must sign and date this form. If you give false information you may have to pay financial penalties and face prosecution.

What is IHT435?

IHT435 - Claim for residence nil rate band (RNRB)

Do I need to complete IHT435?

It is a part of the inheritance tax forms that are required to be filled out when someone passes away. The form is issued by HM Revenue and Customs (HMRC), and it is designed to be completed by the executor of the deceaseds estate or their personal representative.