IHTM46022 - Calculating the RNRB: terms used: 'residential enhancement'

The RNRB for each individual is referred to as the 鈥榬esidential enhancement鈥�. The value of the residential enhancement for deaths in the following tax years is:

  • 拢100,000 in 2017 鈥� 2018
  • 拢125,000 in 2018 鈥� 2019
  • 拢150,000 in 2019 鈥� 2020
  • 拢175,000 in 2020 鈥� 2028

After the tax year 2027/2028 these values will automatically increase each year by reference to the Consumer Prices Index (CPI), unless the Treasury specifies an alternative value 鈥� IHTA84/S8D(6, 7 & 8).

These sums can effectively be doubled where the full brought-forward allowance (IHTM46040) is available.