The Residence Nil Rate Band (RNRB) has become a key part of modern estate planning. Although it may appear straightforward at first glance, its intricacies can cause confusion. Without a strong working knowledge of how the allowance applies, will writers risk falling into avoidable traps or missing opportunities for planning.
This one‑day course will cover:
- An introduction to the RNRB: key terms, concepts, and how the allowance operates
- How the Downsizing Addition works, when it applies and how to calculate it
- How RNRB applies to the various different types of trusts
- Traps to avoid and tips to follow
- RNRB trusts in wills and when they may be appropriate
The course will provide clear explanations throughout, but it assumes a basic working knowledge of inheritance tax and trusts.
2026 Dates:
21st April– FULLY BOOKED- 12th May
Tutor:
Chris Rattigan-Smith