{"id":72005,"date":"2019-04-15T13:46:12","date_gmt":"2019-04-15T13:46:12","guid":{"rendered":"https:\/\/www.templewealth.co.uk\/?p=72005"},"modified":"2019-04-15T13:46:13","modified_gmt":"2019-04-15T13:46:13","slug":"main-residence-nil-rate-band","status":"publish","type":"post","link":"https:\/\/www.templewealth.co.uk\/main-residence-nil-rate-band\/","title":{"rendered":"\ufeffInheritance tax \u2013 What is the main residence nil rate band?"},"content":{"rendered":"\n

Inheritance tax can cost loved one\u2019s thousands of pounds in the event of your death, yet it’s possible to legally avoid huge swathes of it, or possibly pay none at all.<\/b><\/p>\n\n\n\n

\"\"

<\/figcaption><\/figure><\/div>\n\n\n\n

Benjamin Franklin said “the only things certain in life are death and taxes”<\/strong>
Inheritance Tax (IHT) touches on both. <\/strong><\/p>\n\n\n\n

My\nfirst entry is to do with the main IHT allowances, and to explain the new main\nresidence nil rate band allowance, namely who is entitled to the new allowance\nand what it is all about. <\/p>\n\n\n\n

The most important thing to do is examine whether you’ll pay\ninheritance tax and what to do about it. The following could help you to decide\nto reduce your potential Inheritance Tax bill or do nothing at all. The rules\ndiscussed here include the Government rule changes introduced by George\nOsbourne in 2015 that now give people an extra property allowance.<\/p>\n\n\n\n

Inheritance tax is the tax paid on assets (after inheritance tax\nallowances are deducted) left when someone dies. <\/p>\n\n\n\n

Where to start?<\/h3>\n\n\n\n

A good place to start from is by making sure that your WILL is up\nto date, and it details who is to benefit from your estate when you are gone. Reviewing\nit periodically will ensure that as your estate increases in value, the planning\nis an ongoing process to prevent you passing your hard-earned wealth to HMRC\nand not your family when you have died.<\/p>\n\n\n\n

Firstly, you need to assess how much your estate is worth, then\ndeduct your debts from this to give the value of your estate. Your assets\ninclude: cash in the bank, investments, any property or business you own,\nvehicles and pay-outs from life insurance policies, your entire wealth.<\/p>\n\n\n\n

Every individual living in the UK is entitled to a \u00a3325,000 Inheritance Tax Nil Rate band.

On death, when your estate value is added up and valued above \u00a3325,000, anything above \u00a3325,000 it is currently taxed at 40%.<\/p>\n\n\n\n

A married couple\u2019s Executors on death would able to claim two Nil\nRate Bands making a nil rate band total of \u00a3650,000; and if they qualify, would\nbe able to also claim from the 2017\/18 tax year the Main Residence Nil Rate\nband (which, from April 2020, is a further \u00a3175,000 each – making an\nindividual\u2019s total Nil Rate band of \u00a3500,000 and a married couple\u2019s \u00a31,000,000).\n<\/p>\n\n\n\n

So, this would exclude most estates from any payment of Inheritance\ntax. But, and there are always buts, there are certain conditions around the\nMain Residence Nil Rate Band and in Part 1 the following should explain this in\nsome detail for you, and you could see if you qualify for this added tax\nbenefit.<\/p>\n\n\n\n

How does the new ‘main residence nil-rate band’ work?<\/h3>\n\n\n\n

New for the 2017\/18 tax year was the additional ‘main residence’ allowance. Known as the residence nil rate band. It is only valid on a main residence and where the recipient of a home is a direct descendant (classed as children, step-children and grandchildren). This is gradually being phased in and is what you’ll get on top of your existing allowance.<\/p>\n\n\n\n

For the tax year 2019\/20, it’s starting at \u00a3150,000 (meaning a\ntotal allowance of \u00a3475,000), rising by \u00a325,000 in 2020 until it reaches\n\u00a3175,000 (meaning a total allowance of \u00a3500,000).<\/p>\n\n\n\n

So, in 2019\/20 tax year, the maximum that can be passed on\ntax-free is \u00a3950,000 for married couples or those in a civil partnership,\n\u00a3475,000 for others. For singles, this is made up of the existing \u00a3325,000 Nil\nRate Band, plus the extra \u00a3150,000. <\/p>\n\n\n\n

For couples, when the first one dies their allowance is passed to\nthe survivor, so that \u00a3475,000 is doubled to \u00a3950,000. <\/p>\n\n\n\n

By the 2020\/21 tax year, the tax-free amount will rise to \u00a31\nmillion for couples (made up of \u00a3325,000 x 2 plus \u00a3175,000 x 2) and \u00a3500,000\nfor singles (made up of \u00a3325,000 plus \u00a3175,000), as the main residence\nallowance rises.<\/p>\n\n\n\n

In the 2019\/20 tax year, everyone can leave an estate valued at up\nto \u00a3325,000 plus the new ‘main residence’ band of \u00a3150,000 giving a total\nallowance of \u00a3475,000 per person. From the 2020\/21 tax year the residence band\nwill rise to \u00a3175,000 making a total of \u00a3500,000 each in total. So, for any\nestate valued under this their beneficiaries won’t pay inheritance tax. The\namount is set by the Government and is called the nil-rate band, because it’s the\namount you pay a ‘nil-rate’ of IHT on.<\/p>\n\n\n\n

The Main Residence Nil Rate Band (RNRB) is for generational passing down of the benefit<\/strong> – namely the property in your WILL has to be passed to sons and daughters, blood line. If it is not, then it cannot pass the test and you would only be eligible for the standard IHT NRB of \u00a3325,000 and not the main residence NRB of \u00a3175,00 from April 6th<\/sup>, 2020. (current Main Residence Nil Rate Band is an added \u00a3150,000 from April 6th<\/sup>, 2019) <\/p>\n\n\n\n

Above that amount, anything you leave behind is subject to tax of\n40% (or 36% if you leave at least 10% of your assets to a charity).<\/p>\n\n\n\n

For example…<\/h3>\n\n\n\n

If you leave behind assets in 2019\/20 worth \u00a3500,000 (assuming you have just one property), your estate pays nothing on the first \u00a3475,000, and 40% on the remaining \u00a325,000 \u2013 a total of \u00a310,000 in tax \u2013 if you’re not leaving anything to charity. Officially, the \u00a3325,000 limit has been frozen until at least 2020\/21, while the additional main residence allowance will be phased in until April 2020.<\/p>\n\n\n\n

On estates worth between \u00a31 million and \u00a32 million, inheritance\ntax will be paid as normal on the amount above the tax-free amount. On estates\nworth \u00a32 million or more, homeowners will lose \u00a31 of the ‘main residence’\nallowance for every \u00a32 of value above \u00a32 million. So, for a couple, properties\nworth \u00a32,350,000 or more will get no additional allowance.<\/p>\n\n\n\n

So, how much tax do you pay?<\/h3>\n\n\n\n

Your estate will owe tax at 40% on anything above the \u00a3325,000\ninheritance tax threshold when you die (or 36% if you leave at least 10% to a\ncharity) \u2013 excluding the ‘main residence’ allowance (see below). Some simple\nactions can save you thousands, yet sadly many people ignore it, either not\nwanting to consider the future or simply unable to broach it with relatives for\nfear of seeming grasping.<\/p>\n\n\n\n

Former Chancellor of the Exchequer George Osborne revealed in July\n2015’s Summer Budget that he’d scrap the duty when parents or grandparents pass\non a home worth up to \u00a31 million (\u00a3500,000 for singles). This is being phased\nin gradually, reaching a \u00a31m exemption for couples in the tax year 2020\/21.<\/p>\n\n\n\n

The current nil rate band allowance is charged on the first\n\u00a3325,000 (per person) of someone’s estate \u2013 which is the value of their total\nassets they leave behind when they die. Couples can leave a home worth \u00a3650,000\nwithout it attracting inheritance tax (singles \u00a3325,000). Above the threshold,\nthe charge is 40%. This remains unchanged. What is new is the introduction of a\nnew ‘main residence’ band.<\/p>\n\n\n\n

Exemptions from inheritance tax<\/h3>\n\n\n\n

People in certain ‘risky’ roles are exempt from paying inheritance\ntax if they die in active service. Included in this are armed forces personnel,\npolice, firefighters and paramedics, plus humanitarian aid workers.<\/p>\n\n\n\n

The exemption also comes into play if a person who was injured on\nactive service has their death hastened by the injury, even if they’re no\nlonger on active service.<\/p>\n\n\n\n

Other questions that need answering are:<\/h3>\n\n\n\n

When you die, assets left to your spouse or registered civil\npartner, provided they’re living in the UK, are exempt from inheritance tax. On\ntop of this, your partner’s inheritance tax allowance rises by the proportion\nof your allowance that you didn’t use, meaning together a couple can currently\nleave \u00a3950,000 tax-free.<\/p>\n\n\n\n

What if I’m not\nmarried?<\/strong> – While transfers of property and other assets\nbetween married couples or civil partners don’t attract inheritance tax, this\nisn’t the case for unmarried couples. If you’re not married, but own assets\njointly with another person, the situation gets complicated, especially where a\nresidential property is involved. Your liability to pay IHT will depend on\nwhether you and your partner own the property as ‘joint tenants’ or ‘tenants in\ncommon’ and whether there’s a will.<\/p>\n\n\n\n

If you’re joint tenants –<\/strong> (you both own all the property), and your partner’s left you everything in the will, then if your partner’s assets, including the property, exceed the \u00a3450,000 inheritance tax threshold, you’d have to pay it on any assets in the estate above that. After your partner’s death, your property would then be owned by you in its entirety.<\/p>\n\n\n\n

If your partner didn’t leave a will – <\/strong> thanks to something called the ‘right of survivorship’, the property would still go entirely to you although the inheritance tax rules above would still apply. However<\/em>, your partner’s family would still have a claim to his or her share of other assets such as insurance policies and pension investments. <\/p>\n\n\n\n

A good place to start is with your WILL and needs to state clearly\nwho is to be the beneficiary of your estate following your death. Your estate\nincludes your hard-earned property that includes everything from savings\ninvestment and property of all types. For Inheritance Tax all your property as\nfar as HMRC is concerned means the value of all worldwide held assets including\nproperty held in the UK.<\/p>\n\n\n\n

Next quarter I will follow up with the HMRC permitted allowances for\ninheritance tax and how they can play a part in reducing your final inheritance\ntax bill, as well as the gifting allowances and other available solutions you\ncan use. In the meantime, enjoy the Spring and the coming Summer months.<\/p>\n\n\n\n

\"\"<\/figure><\/div>\n\n\n\n

As an Independent Financial Adviser, I would be pleased to assist with any questions you might have.

Most importantly, if you found this interesting and want to know about all the solutions now then please contact me<\/a>, David Rackham, at david.rackham@templewealth.co.uk or on 01329 282882 \/ 07734 17268, where I would welcome your call.<\/p>\n\n\n\n

The\nFinancial Conduct Authority does not regulate Inheritance Tax Planning or Wills.\nLevel of taxation may be subject to change and their value depends on\nyour individual circumstances. The content of this article is<\/em>\nfor information purposes only and based on our current understanding of\nlegislation, which are subject to change. <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Inheritance tax can cost loved one\u2019s thousands of pounds in the event of your death, yet it’s possible to legally avoid huge swathes of it, or possibly pay none at all. Benjamin Franklin said “the only things certain in life are death and taxes”Inheritance Tax (IHT) touches on both. My first entry is to do […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[49,53,52,48],"acf":[],"yoast_head":"\n\ufeffInheritance tax \u2013 What is the main residence nil rate band? - Temple Wealth<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.templewealth.co.uk\/main-residence-nil-rate-band\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\ufeffInheritance tax \u2013 What is the main residence nil rate band? - Temple Wealth\" \/>\n<meta property=\"og:description\" content=\"Inheritance tax can cost loved one\u2019s thousands of pounds in the event of your death, yet it’s possible to legally avoid huge swathes of it, or possibly pay none at all. 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My first entry is to do…","_links":{"self":[{"href":"https:\/\/www.templewealth.co.uk\/wp-json\/wp\/v2\/posts\/72005"}],"collection":[{"href":"https:\/\/www.templewealth.co.uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.templewealth.co.uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.templewealth.co.uk\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.templewealth.co.uk\/wp-json\/wp\/v2\/comments?post=72005"}],"version-history":[{"count":0,"href":"https:\/\/www.templewealth.co.uk\/wp-json\/wp\/v2\/posts\/72005\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.templewealth.co.uk\/wp-json\/wp\/v2\/media?parent=72005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.templewealth.co.uk\/wp-json\/wp\/v2\/categories?post=72005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.templewealth.co.uk\/wp-json\/wp\/v2\/tags?post=72005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}