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Ask the Tutor ACCA TX-UK

Residence NrB

MMohammad7mo ago
For residence NRB the main residence should be given to direct descendents or the whole estate
AmandaPAmandaPTutor7mo ago#1
The residence. It doesn’t have to be the main residence, just a residence that the deceased lived in at some point.
MMohammad7mo ago#2
Residence nrb is for the person who died on after 6 th April 2017?
AmandaPAmandaPTutor7mo ago#3
Yes, as the RNRB was only introduced for deaths on or after 6 April 2017.
MMohammad7mo ago#4
But if the spouse died before 6 April 2017 you can transfer her RNRb
AmandaPAmandaPTutor7mo ago#5
Yes, correct.
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