Residence nil rate band Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Residence nil rate band This topic has 1 reply, 2 voices, and was last updated 5 years ago by Tax Tutor. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts July 16, 2020 at 3:32 pm #576989 AverageAndyMember sir if a lifetime gift becomes taxable i.e. a death tax arises on the gift (as a result of an individual dying within 7 yrs of gifting), then does that mean RNRB won’t be available? July 20, 2020 at 12:26 pm #577446 Tax TutorMember Correct – RNRB only available where residence is in the death estate Author Posts Viewing 2 posts - 1 through 2 (of 2 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In