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Residence NrB

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Residence NrB

  • This topic has 5 replies, 2 voices, and was last updated 2 weeks ago by AmandaP.
Viewing 6 posts - 1 through 6 (of 6 total)
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    Posts
  • November 24, 2025 at 3:12 pm #723643
    M.Haris
    Participant
    • Topics: 30
    • Replies: 14
    • ☆

    For residence NRB the main residence should be given to direct descendents or the whole estate

    November 24, 2025 at 5:10 pm #723645
    AmandaP
    Moderator
    • Topics: 1
    • Replies: 46
    • ☆

    The residence. It doesn’t have to be the main residence, just a residence that the deceased lived in at some point.

    November 25, 2025 at 10:33 am #723652
    M.Haris
    Participant
    • Topics: 30
    • Replies: 14
    • ☆

    Residence nrb is for the person who died on after 6 th April 2017?

    November 25, 2025 at 8:11 pm #723654
    AmandaP
    Moderator
    • Topics: 1
    • Replies: 46
    • ☆

    Yes, as the RNRB was only introduced for deaths on or after 6 April 2017.

    November 26, 2025 at 7:54 am #723656
    M.Haris
    Participant
    • Topics: 30
    • Replies: 14
    • ☆

    But if the spouse died before 6 April 2017 you can transfer her RNRb

    November 26, 2025 at 8:22 am #723657
    AmandaP
    Moderator
    • Topics: 1
    • Replies: 46
    • ☆

    Yes, correct.

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    Posts
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