Residence nil-rate band calculator
The residence nil-rate band adds up to £175,000 to the inheritance tax threshold when a home, or share of one, goes to children or grandchildren. It is reduced by £1 for every £2 the estate is worth over £2,000,000, capped at the value of the home, and any unused part can pass to a surviving spouse or civil partner.
Last reviewed 6 October 2026 · rules version rules@2026-10-06#25 · HMRC
Enter the estate to see the inheritance tax due, which allowances apply, and how the 2027 pension change affects it.
Questions
- Who counts as a direct descendant?
- Children (including adopted, foster and stepchildren), grandchildren and their spouses or civil partners.