A deep dive into the Residence Nil Rate Band

This webinar is for professional advisers and paraplanners only. Not to be relied upon by retail clients.

The Residence Nil Rate Band (RNRB), introduced in April 2017, is an additional allowance when calculating inheritance tax. Many find that these rules can be complex. How does it work if you’ve been married more than once? What happens if a client downsized and no longer owns a home? How does it interact with trusts?

For those interested in learning more, we will be hosting a deep dive into this topic, with our in-house tax product expert, Toyin Oyeneyin.

This webinar will cover:

• The key components of the RNRB rules.
• Important points to consider on the transferable RNRB between spouses.
• The impact of selling a home on the RNRB.
• Trusts and RNRB.
• Client planning to restore RNRB and how changes in the Budget could impact this.

Key risks to bear in mind:

• The value of an investment, and any income from it, can fall as well as rise. Investors may not get back the full amount they invest.
• Tax treatment depends on individual circumstances and tax rules could change in the future.
• Tax relief depends on portfolio companies maintaining their qualifying status.
• The shares of smaller and unquoted companies could fall or rise in value more than other shares listed on the main market of the London Stock Exchange. They may also be harder to sell.

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