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?
Ask the Tutor ACCA TX-UK
IHT Nil Rate Band
No, the NRB is available irrespective of domicile. Domicile simply determines which assets are subject to UK IHT
Thanks tutor :)
Sign into reply to this topic.