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Changes to residence nil rate band

This tax information and impact note details changes to the residence nil rate band.

Last fetched 04 May 2026 · gov.uk

Documents

IHT: changes to residence nil rate band

At a glance

TypePolicy paper

First published29 Oct 2018

Last updated29 Oct 2018

Organisations

HM Revenue & Customs

Topics

Inheritance TaxInheritance Tax

Source

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