IHT Nil Rate BandForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › IHT Nil Rate BandThis topic has 2 replies, 2 voices, and was last updated 9 years ago by unstopabl3.Viewing 3 posts - 1 through 3 (of 3 total)AuthorPosts November 16, 2015 at 3:23 pm #282875 unstopabl3MemberTopics: 8Replies: 121☆☆I am under the impression that NRB is only available for UK domiciled individuals. So if we have calculated the death tax liability for a non UK domiciled person (for death estate), we have zero NRB right? November 20, 2015 at 1:04 pm #284149 Tax TutorMemberTopics: 2Replies: 3965☆☆☆☆☆No, the NRB is available irrespective of domicile. Domicile simply determines which assets are subject to UK IHT November 21, 2015 at 10:53 pm #284411 unstopabl3MemberTopics: 8Replies: 121☆☆Thanks tutor 🙂AuthorPostsViewing 3 posts - 1 through 3 (of 3 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In