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  • Overview

    The residence nil rate band is being introduced in stages between April 2017 and April 2020, subject to a number of conditions, some of them complex.

    For spouses with combined estates of over £650,000, by April 2020, a saving of up to £140,000 of inheritance tax might be achieved by the proper application of the new allowance.

    If you would like to discuss the changing inheritance tax rules, or review your Will to ensure it complies with the conditions of the new residence nil rate band, please contact Stuart Price on 01892 51000 or read our information sheet: The Residence Nil Rate Band

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