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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › IHT Nil Rate Band
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?
No, the NRB is available irrespective of domicile. Domicile simply determines which assets are subject to UK IHT
Thanks tutor 🙂
