Inheritance Tax Residential Nil Rate Band Spousal entitlement

Chris_JP

My husband is not named on our property's title deeds/land registry. Does this mean that his Residential Nil Rate Band for Inheritance Tax can still be applied to our total estate should he die first, as well as his generic Nil Rate Band? Thank you. 

[Deleted User]

From the form it appears not:

https://assets.publishing.service.gov.uk/media/64f9a1fdfdc5d10014fce7b7/IHT435-2023.pdf

Jeremy535897

[Deleted User] said:

From the form it appears not:

https://assets.publishing.service.gov.uk/media/64f9a1fdfdc5d10014fce7b7/IHT435-2023.pdf

I don't think that's correct. The transferor spouse (the first to die) does not need to have owned a share in a qualifying property.
"If the first spouse dies after 5 April 2017, any unused RNRB is transferable unless the estate is large enough for the taper to apply. Again, there's no requirement for the first spouse to have owned a share in a qualifying property or to have passed it to a direct descendant."
 https://techzone.abrdn.com/public/iht-est-plan/residence-nil-rate-band-guide

[Deleted User]

Jeremy535897 said:

[Deleted User] said:

From the form it appears not:

https://assets.publishing.service.gov.uk/media/64f9a1fdfdc5d10014fce7b7/IHT435-2023.pdf

I don't think that's correct. The transferor spouse (the first to die) does not need to have owned a share in a qualifying property.
"If the first spouse dies after 5 April 2017, any unused RNRB is transferable unless the estate is large enough for the taper to apply. Again, there's no requirement for the first spouse to have owned a share in a qualifying property or to have passed it to a direct descendant."
 https://techzone.abrdn.com/public/iht-est-plan/residence-nil-rate-band-guide

That’s very helpful - while not having come across this it is good to know. 

The example of ‘Fred’ in your link eliminates any doubt. 

Thank you.