Tax Checked 2026-09-24

IHT residence nil rate band

£175,000
per estate · valid 2026-04-06 → 2027-04-05

What is the IHT residence nil rate band right now?

The current figure is £175,000 (per estate), effective from 2026-04-06 to 2027-04-05, according to HMRC / gov.uk. Last checked against the official source on 2026-09-24.

Combined threshold up to £500,000 when home passes to direct descendants; tapers £1 per £2 over £2m estate. Frozen since April 2020; freeze extended to April 2031 (Autumn Budget 2025).

Cite this figure

The IHT residence nil rate band is £175,000 (per estate), effective 2026-04-06 to 2027-04-05. Source: HMRC / gov.uk (https://www.gov.uk/inheritance-tax/passing-on-home), via UK Rates & Thresholds (rates.trycashpilot.com), checked 2026-09-24.

Official sourceHMRC / gov.uk
Valid from2026-04-06
Valid to2027-04-05
Last checked2026-09-24
Machine-readableJSON for this figure

History

Previous values
£175,000 from 2020-04-06
£150,000 from 2019-04-06

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This is data, not advice. Figures are republished from official sources with links and dates. Always verify with the linked official source before acting.