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Calculate the additional threshold for a home left to direct descendants

Calculate the additional threshold, otherwise known as the residence nil-rate band (RNRB), if a home is left to children or other direct descendants. The calculator also works out the additional threshold if a person downsized or sold their home, and any unused additional threshold that can be transferred to the estate.

To use this calculator to help complete an IHT400 account, you'll need to have:

  • an IHT400 account form with the value of what's in the estate already worked out
  • a paper schedule IHT435 if you have already started filling one in
  • a completed schedule IHT436 if you are transferring any unused additional threshold from another estate

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