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Closed Make nieces and nephews "closely inherited" for RNRB purposes

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Add an additional clause to Inheritance Tax Act 1984 Part 1 section 8K which allows for a person’s nieces or nephews (by blood or marriage) to be counted as closely inherited for the purposes of the Residence Nil Rate Band Allowance.

Millions of people in the UK do not have children, and many will pay higher taxes on their estates because no-one qualifies for the RNRB allowance. Many individuals consider nieces & nephews as their own and wish to pass assets down to them. The Government should change eligibility for this allowance so this is possible without inheritance tax being incurred.

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    This petition will stay open until 29 January 2021.