Wills & Probate Archives | Kidd Rapinet

Can you use the Residence Nil-Rate band with a Trust? Here’s what you need to know

Kidd Rapinet — Thu, 28 May 2026 14:39:53 +0000

The residence nil-rate band (RNRB) can be a powerful tool for reducing Inheritance Tax (IHT)—but if your Will includes a trust, things can get a little more complicated. Let’s unpack how the RNRB works when a home is left in trust.

To recap: the RNRB is an extra allowance (currently £175,000) that applies when you leave your home to a direct descendant—typically a child, stepchild, adopted child, or grandchild. It’s on top of the standard nil-rate band of £325,000, and both are transferable between spouses or civil partners.

But what if you don’t leave the home outright? Many people use trusts in their wills—for example, to protect assets for children from a previous relationship, or to provide for a spouse while preserving the capital for the next generation. That’s where the rules get trickier.

The good news is that the RNRB can still apply if the home is left in a qualifying trust. The most common example is a life interest trust (also called an immediate post-death interest trust), where a spouse or child has the right to live in the property or receive income from it during their lifetime.

In this case, HMRC treats the beneficiary as if they own the property for IHT purposes—so the RNRB can still be claimed. But the trust must be set up correctly, and the beneficiary must be a direct descendant.

Where problems arise is with discretionary trusts. If the home is left into a discretionary trust—even if the potential beneficiaries include children or grandchildren—the RNRB usually doesn’t apply. That’s because no one has an automatic right to the property.

There are some exceptions. If the trustees appoint the property out of the trust to a qualifying beneficiary within two years of death, the RNRB can be restored. But this requires careful planning and prompt action.

It’s also worth noting that if the home is sold before death and the proceeds are left in trust, the downsizing rules may allow the RNRB to be preserved—but again, the trust must meet specific conditions.

At our firm, we regularly advise clients on how to structure their wills and trusts to make the most of the RNRB. We’ll help you balance tax efficiency with family protection, and ensure your wishes are carried out without unintended consequences.

If your will includes a trust—or you’re thinking of adding one—it’s essential to get advice on how it might affect your IHT position. The RNRB is too valuable to lose through a technicality.

This article was brought to you by our Wills and Probate solicitors. You can speak to any of our Wills, LPA and Probate lawyers across our other offices in Aylesbury, Canary Wharf, High Wycombe Maidenhead or Slough, using the form provided. Please use the links provided to find more information on Wills and Probate, Wills and Probate Disputes and Lasting Power of Attorney for Health and for Finances

These materials and content have been prepared for the benefit of their viewers/readers. They are intended for marketing purposes only and are of a general nature and do not constitute legal advice applicable to any particular facts or circumstances. Kidd Rapinet LLP and/or the author(s) accept no duty of care, responsibility or liability for any loss or damage which you or any third party may suffer as a result of any reliance or use by you or them of these marketing materials and content, except to the extent it is not legally possible to exclude such liability. If you require legal advice on your own situation, please contact us so we can discuss how we may assist.

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Common Inheritance Tax Planning Mistakes

Kidd Rapinet — Sun, 07 Dec 2025 09:26:28 +0000

Inheritance Tax (IHT) planning can make a huge difference to the amount your loved ones receive—but it’s easy to get it wrong. Here are some of the most common mistakes we see, and how to avoid them.

Not making a Will

It sounds simple, but many people still die without a will. This means the estate is distributed according to the rules of intestacy, which may not reflect your wishes—and can lead to unnecessary tax and family disputes.

Giving away too many gifts, too late

Lifetime gifts can reduce the value of your estate for IHT purposes, but they need to be made at least seven years before death to be fully exempt. Leaving it too late means the gift may still be taxed.

Forgetting about the nil-rate bands

Everyone has a £325,000 nil-rate band, and many also qualify for the £175,000 residence nil-rate band. But these allowances must be claimed and structured correctly—especially when trusts or second marriages are involved.

Overlooking the spouse exemption

Leaving everything to your spouse is tax-free—but it may not be the most efficient strategy. It can push the surviving spouse’s estate over the IHT threshold, leading to a bigger bill later on.

Misusing trusts

Trusts can be powerful tools, but they need to be set up carefully. The wrong type of trust—or unclear wording—can result in losing valuable reliefs like the residence nil-rate band.

Not keeping records of gifts

If you make regular gifts out of income, they can be exempt from IHT—but only if you keep proper records. Without documentation, HMRC may challenge the exemption.

Ignoring pension planning

Pensions are often outside your estate for IHT purposes. Failing to nominate beneficiaries or review your pension arrangements can mean missing out on a major tax-saving opportunity. The rules relating to pensions and IHT are changing in 2027.

Not reviewing your IHT plan

Life changes—marriage, divorce, children, property sales. Your IHT plan should change too. A will or trust that made sense ten years ago might not be right today.

DIY inheritance tax planning without advice

Online templates and “off-the-shelf” solutions can be tempting, but IHT is complex. A small mistake can cost thousands in tax—or worse, lead to a legal challenge.

Failing to act at all on inheritance tax planning

The biggest mistake of all is doing nothing. IHT planning doesn’t have to be complicated, but it does need to be done. The earlier you start, the more options you’ll have.

Kidd Rapinets’ Will and Probate team help clients create clear, practical plans that protect their assets and minimise tax. Whether you’re just starting out or reviewing an existing plan, we’re here to guide you every step of the way.

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Inheritance tax changes from April 2025: What international couples need to know

Kidd Rapinet — Fri, 22 Aug 2025 10:32:47 +0000

As of 6 April 2025, the UK’s inheritance tax (IHT) regime has become subject to a significant transformation. These changes are particularly relevant for international couples, where one spouse or civil partner may not be permanently settled in the UK. If you or your partner have cross-border ties, it’s essential to understand how these reforms could affect your estate planning.

What’s Changing?

The key shift is the replacement of the concept of “domicile” with “long-term UK residence” for IHT purposes. Under the current rules, transfers between spouses or civil partners are fully exempt from IHT if both are UK-domiciled. If one spouse is not UK-domiciled, the exemption is capped at the nil-rate band (currently £325,000).

From April 2025:

A person will be treated as UK-resident for IHT if they have been UK tax resident for at least 10 of the previous 12 tax years.

The full spouse exemption will only apply if both spouses meet this long-term residence test.

If one spouse does not meet the test, the exemption will be limited, similar to the current cap for non-domiciled spouses.

Key Implications for International Couples

Mixed-Residency Couples

If one spouse is a long-term UK resident and the other is not, the IHT exemption for transfers between them will be restricted. This applies to both lifetime gifts and transfers on death.

Cumulative Transfers

The exemption cap applies to the total value of all transfers made to a non-long-term-resident spouse. If the cumulative value exceeds the nil-rate band, the excess may be subject to IHT.

Post-Departure Exposure

Even if a spouse leaves the UK, they may remain within the UK IHT net for up to 10 years after departure. This is known as the “tail” rule, and it means that worldwide assets may still be subject to UK IHT during this period.

Election for UK Treatment

In some cases, a non-UK-resident spouse may elect to be treated as UK-resident for IHT purposes, potentially unlocking the full spouse exemption. However, this decision should be made with professional advice, as it may have wider tax implications.

What Should You Do?

If you or your spouse have international ties, are not both long-term UK residents, or are planning to leave or return to the UK, now is the time to review your estate planning. Consider:

Reviewing your residency history and future plans.
Assessing whether a domicile election or lifetime gifting strategy is appropriate.
Updating your wills and trust structures to reflect the new rules in the UK. If you or your partner have cross-border ties, it’s essential to understand how these reforms could affect your estate planning.

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Why you shouldn’t overlook personal chattels in your Will

Kidd Rapinet — Wed, 13 Aug 2025 10:10:46 +0000

When people think about writing a Will, they often focus on the big-ticket items—property, savings, investments. But what about the things that carry emotional value? Family heirlooms, jewellery, artwork, furniture, or even a treasured collection—these are known as personal chattels, and failing to address them properly in your will can lead to confusion, disputes, and unintended consequences.

Our lawyers specialise in Wills and Lasting Powers of Attorney (LPAs), They’ve seen first-hand how important it is to provide clear guidance on personal belongings. These items may not always have high monetary value, but they often carry deep sentimental significance—and that’s where careful planning matters most.

What are personal chattels?

Personal chattels are defined in law as tangible, moveable items that are not used for business purposes. This includes:

Jewellery and watches
Furniture and household items
Clothing and personal effects
Vehicles
Art, books, and collections

Without specific instructions, these items may be left to the discretion of your executors, which can cause stress or disagreements among loved ones.

Why it matters to leave personal items to loved ones

Leaving personal chattels unaddressed in your will can create:

Uncertainty: Executors may not know your wishes, leading to delays or difficult decisions.
Disputes: Family members may have differing views on who should receive what.
Emotional strain: Sentimental items can become flashpoints during an already difficult time.

By clearly stating your intentions—or leaving a letter of wishes to accompany your will—you can help ensure your belongings go to the right people, for the right reasons.

How can a lawyer help you?

With years of experience in estate planning, our team understand that making a Will is about more than just legal documents—it’s about people, relationships, and peace of mind. We take the time to build a rapport with each client, so we can help you think through your options and make decisions that reflect your values.

When we meet, your chosen lawyers will talk you through:

Identifying which personal chattels you want to specify
Deciding whether to include them in your Will or a separate letter of wishes
Ensuring your instructions are clear, practical, and legally sound

If you’re ready to make a Will—or review an existing one— we invite you to meet with one of our lawyers at an office local to you. Together, we will make sure your wishes are respected and your loved ones are protected from unnecessary stress.

You can call us or schedule your consultation using the form provided. Let’s make sure nothing important is left unsaid.

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A Will is not for life – Find out when and why it should be reviewed

Kidd Rapinet — Tue, 18 Jun 2024 12:55:21 +0000

Events that can trigger the need to change your Will include:

You get married or enter a civil partnership. This automatically revokes any Will you made previously, unless it was made expressly in contemplation of marriage or civil partnership.
The birth of your child/children, and also when they reach the age of majority. Minor children (under 18) are unable to inherit absolutely. Your Will must provide for any inheritance to be held in trust until they are at least 18, or a later age of your choice. Once they have reached this age, you might want to review your Will.
Your relationship breaks down. From the date of divorce or dissolution of civil partnership, your Will is interpreted as if your former spouse/partner had predeceased you. However, if you separate without a divorce or dissolution of civil partnership, there is no such re-interpretation of your Will, and your spouse/partner could still benefit under it. In both cases, as a relationship breakdown often results in significant changes to your personal and financial circumstances, it is wise to review and update your Will.
You acquire new assets, or no longer own assets you had when you made your Will. This could be if you move house or receive an inheritance. If you inherit from your parents and want certain assets to be handed down the generations, you might need to amend your Will so they pass direct to your children, not to your spouse.
Change of employment if you become entitled to, or lose entitlement to, death in service benefit or other types of life insurance. This can be a significant sum. While it normally falls outside the terms of your Will, you may wish to take it into account as financial provision for your nominated beneficiary. This may affect how you wish to distribute your other assets.
Births, marriages/civil partnerships, deaths and other events that affect the financial circumstances of your (potential) beneficiaries. For example, your Will might provide equally for your children. If one of your children has a child with a disability or has fallen on hard times you may want to leave them a greater share of your assets. Your Will may need amending to provide for this.
Change of inheritance tax laws. If your estate exceeds the inheritance tax free allowance of £325,000 (as at 2017), inheritance tax planning could be important when preparing your Will. You may need advice from a solicitor on changes to the inheritance tax law and how revising your Will can mitigate inheritance tax. This is especially so if you relied on tax saving loopholes that have since been closed.
You have changed your mind as to the terms of your Will.

In any event, it is sensible to review your Will every five years, and seek legal advice on whether it needs amending to reflect your current circumstances and wishes. Many changes can be made by way of a supplemental document, known as a Codicil, which is usually quicker and more cost effective than redrafting your entire Will.

This article was brought to you by our Wills and Probate solicitors at Kidd Rapinet Solicitors Farnham You can speak to any of our Wills, LPA and Probate lawyers across our other offices in Aylesbury, Canary Wharf, High Wycombe Maidenhead or Slough, using the form provided. Please use the links provided to find more information on Wills and Probate, Wills and Probate Disputes and Lasting Power of Attorney for Health and for Finances

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Inheritance tax and Inheritance thresholds available to estates

Kidd Rapinet — Thu, 08 Sep 2022 09:01:32 +0000

Inheritance tax and inheritance threshold available to estates

On death, the first £325,000 of an estate is Inheritance Tax free. This Inheritance Tax free threshold is known as the “Nil Rate Band” and it is frozen until April 2026. Anything over this amount will be subject to Inheritance Tax at a rate of 40%.

Amounts left to a spouse or civil partner are Inheritance Tax free, as are gifts to charity.

Since October 2007, married couples and registered civil partners can effectively increase the threshold of their estate when the second spouse or civil partner dies to as much as an additional Inheritance Tax threshold, which will result in a combined Inheritance Tax threshold amount of up to £650,000. This does not happen automatically. The Personal Representative of the second spouse or civil partner must apply to HM Revenue & Customs to transfer the unused Inheritance Tax threshold to the estate of the second spouse or civil partner no later than 24 months from the end of the month when the first spouse or civil partner died.

From April 2017, an additional Inheritance Tax threshold was introduced which is known as the “Residence Nil Rate Band”. The current Residence Nil Rate Band threshold is £175,000 and is frozen until April 2026. Your estate will benefit from it in full if your estate is valued at less than £2 million and you leave your interest in the family home to the following “qualifying beneficiaries”:

Spouse or civil partner;
Direct descendants such as children or grandchildren;
Stepchildren or foster children.

Where an estate is valued at more than £2 million, the Residence Nil Rate Band will be progressively reduced by £1 for every £2 that the value of the estate exceeds the threshold.

Any unused Residence Nil Rate Band can be transferred between spouses and civil partners to be used when the surviving partner dies, regardless of when the first death occurred. Again, the Personal Representative must apply to transfer the unused Residence Nil Rate Band no later than 24 months from the end of the month in which the second death occurs.

You can speak to any of our Wills, LPA and Probate lawyers across our other offices in Aylesbury, Canary Wharf, High Wycombe Maidenhead or Slough, using the form provided. Please use the links provided to find more information on Wills and Probate, Wills and Probate Disputes and Lasting Power of Attorney for Health and for Finances

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What will happen to my estate if I die without a Will?

Kidd Rapinet — Fri, 01 Jul 2022 14:26:56 +0000

If you die without a Will the Rules of Intestacy will apply which depend on your lifetime relationships:

If you die leaving a spouse and children, your spouse receives the first £270,000 of your estate and your personal possessions, and the remainder of your estate will be split equally between your spouse (50%) and your children (50%).

If you die leaving a spouse but no children, your spouse will inherit your entire estate;
If your die unmarried or as a widow or widower but leaving children, your children will inherit your estate in equal shares.
If you die unmarried or as a widow or widower and childless, your estate will pass to your surviving parents, and failing that, it passes in the following order to
your whole-blood siblings or to their children
your half-blood siblings or to their children
your Grandparents
your whole-blood Aunts and Uncles or to their children
your half-blood Aunts and Uncles or to their children

If none of the above are able to receive your estate, it passes in its entirety to The Crown.

You should consider if you want the Rules of Intestacy to apply to your estate. If not, you should get a Will in place which will give you control of the following:

Who you wish to deal with your estate and act as executors.
What you would like your funeral directions to be.
Deciding whether to leave cash gifts or specific gifts of items to specific people.
Deciding who should look after your children if they are below the age of 18 years; and
Deciding who should benefit from your estate.

You can speak to any of our Wills, LPA and Probate lawyers across our other offices in Aylesbury, Canary Wharf, Farnham, High Wycombe or Slough, using the form provided. Please use the links provided to find more information on Wills and Probate, Wills and Probate Disputes and Lasting Power of Attorney for Health and for Finances

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Risks of a DIY Will

Kidd Rapinet — Sun, 15 Nov 2020 16:11:08 +0000

Covid 19 has led to many people rushing into creating a DIY Will without seeking any professional advice.

DIY Wills are not ideal unless you have a very simple financial situation but even then, your life can change – children, marriage, separation, inheritance etc can all affect your own circumstances.

While it may seem prudent to save money by doing a DIY Will a solicitor will help you avoid any potential pitfalls. If there is anything incorrect in your DIY Will it will undoubtedly lead to trouble for your family and friends when sorting your finances.

DIY Will templates are just that – a template – no-one will take responsibility if something is incorrect. If you make mistakes there will be no come back and if you get it badly wrong your Will could even be deemed invalid.

We have heard of and seen DIY Wills that have not been made for the provisions intended and errors have not been corrected. In some cases DIY Wills have been so poorly drafted that they have led to expensive tax consequences and litigation. Our advice is ‘don’t leave something so important to chance’ – the old saying “if you think it’s expensive to hire a professional to do the job, wait until you hire an amateur’ couldn’t be more true.

Don’t do a DIY will if you

Own a business
You are trying to reduce inheritance tax
You have overseas properties or investments
You have people financially dependent on you (other than your immediate family).

In any of these circumstances you should seek professional advice – please remember that Solicitors are regulated.

What to consider when making a Will

Executors – Who will be your executor/s? Do you know why you need an executor? If you don’t choose one do you know who will control your estate and ensure the distribution of your assets to your beneficiaries?

Do you need a trustee? Do you need one or more – do you need different types of trustees?

Guardians – do you know who will raise your children if you do not specify someone? Who has priority if you appoint more than one guardian?

Gifts and legacies – do you know who will benefit? What happens if a beneficiary in your Will dies before you – what will happen to your gift? Have you made any provisions should this happen?

Inheritance for a minor – Do you know enough about the law to gift to a minor and how this can be protected until they come of age?

Pets – if you own pets have you made provisions for them? If so, how?

Charity – if you want to leave some of your inheritance to charity have you specified how this is to be used? Why is the name and registered charity no’ important?

How do you know if your DIY Will is valid?

This is a very good question – how do you know if it is valid if you haven’t used a professional?

Has it been witnessed correctly?
Are amendments or additional clauses made to it valid?
Is your Will registered?
Have you got married since you made your Will?
Have you got divorced since you made your Will? Is your ex still due to inherit from you?
If you’ve made a new Will has it properly revoked any previous Wills?
Have you deliberately left people from your Will? Have you covered off possible attempts to challenge it by individuals?

Making a Will is the first step to protecting your assets and ensuring your wishes are expressed when you pass. It is one of the most essential documents you will make in your lifetime and it should be reviewed every 2-3 years to ensure it is still valid and updated to reflect your current situation.

If you have a DIY Will don’t leave it to chance – please get it checked by a professional. For more information on writing a Will, please download our FREE 8 step guide to making a Will or make a no-obligation appointment with one of our solicitors.

This article was brought to you by our Wills and Probate solicitors at Kidd Rapinet Solicitors Slough. You can speak to any of our Wills, LPA and Probate lawyers across our other offices in Aylesbury, Farnham, Canary Wharf, High Wycombe, Maidenhead or Slough, using the form provided. Please use the links provided to find more information on Wills and Probate, Wills and Probate Disputes and Lasting Power of Attorney for Health and for Finances

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Making a Will during Covid 19

Kidd Rapinet — Fri, 10 Apr 2020 15:22:21 +0000

Making a Will during Covid 19

Since the Covid-19 pandemic we have seen a large number of advertisements on social media for cheap Will writing. This level of advertising is raising huge concerns – now more than ever it is important to be attentive when making or updating a Will to ensure that it will be valid.

Our concerns for people making a Will during Covid-19 include the validity of the Will and the safety of people’s ID when disclosing personal details online. Kidd Rapinet urges people to take extreme caution when instructing any online firm – please do your due diligence and check the company on companies’ house and look for testimonials/recommendations from independent sources. If a deal looks too good to be true – it probably is. Please walk away and contact a reputable solicitor in your area. Many solicitors, including Kidd Rapinet, offer free advice. Please do not take any risks.

Currently, for a Will to be valid it must be signed by two witnesses present at the same time – the witnesses must be independent and not related to the person to whom the Will applies. The ministry of justice (MOJ) is looking into temporary relaxation of the rules given the current social distancing measures but, at the time of writing, there has been no change to the law.

We recommend before a video conference call with your solicitor that you prepare as much information as you can. Think about and write down the questions you would like to ask, prepare a list of your assets (this can be property, jewellery, art etc) and your finances – think about people you would like to benefit (beneficiary/ies) and who you would like to appoint to manage this for you (executor/s). Please see our FREE 8 step guide to creating a Will to help you.

We are currently taking instructions via video conferencing, drafting Wills and sending them via email or post (email is preferred). We can then go through the Will to agree or make any necessary amendments or changes and email/post for signature.

There are a number of ideas online for signing Wills including ringing neighbours and asking them to stand in their gardens (2 metres apart) – each watching the other sign the document but to be certain on validity, please call us and we can discuss with you suitable ways to have your Will signed and witnessed.

This article was brought to you by our Wills and Probate solicitors at Kidd Rapinet Solicitors High Wycombe. You can speak to any of our Wills, LPA and Probate lawyers across our other offices in Aylesbury, Canary Wharf, High Wycombe Maidenhead or Slough, using the form provided. Please use the links provided to find more information on Wills and Probate, Wills and Probate Disputes and Lasting Power of Attorney for Health and for Finances

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When should you review your Will?

Kidd Rapinet — Fri, 16 Aug 2019 18:01:20 +0000

Most solicitors recommend you review your Will every three to five years. However, there are many life-changing events that can occur within a much shorter period of time that will have a major impact on your Will and the decisions you have previously made.

Here are Kidd Rapinet’s top 5 top life-changing events that you may wish to consider when making or updating your Will.

Purchasing a Property

You should review and update your Will if you have purchased a property in your sole name or with another individual. This is because you will need to appoint executors to deal with your property and ensure your property passes to your loved ones.

It is especially important to review your Will if you are cohabiting as, in the absence of a Will, your property may not automatically pass to your partner. In such circumstances that individual may want to leave their property to their partner or at the very least give them a right to reside in the property.

Getting Married or Entering into a Civil Partnership

When an individual gets married or enters into a civil partnership their Will is immediately revoked unless that Will is made in contemplation of marriage or civil partnership. Once the Will is revoked their estate will pass under the Intestacy Rules. It is possible that the distribution of your estate under the Intestacy Rules will not reflect your wishes or mitigate inheritance tax

In the unfortunate event of a breakdown in a relationship you should review your Will – this is especially important if you do not want your estate to pass to your estranged partner.

Once a Decree Absolute has been granted at the end of a marriage or civil partnership your Will is not automatically revoked. Any reference to your former spouse is removed from your Will by law which means your old Will may not appoint a valid executor or beneficiary.

Having Children

Following the birth of a new child you will undoubtedly want to make provision for your child/children in your Will by appointing trustees and naming your child/children as a beneficiary/ies.

Many individuals do not realise they can also appoint a guardian to care for their children in their Will.

The Death of a Close Family Member

At a time of grief we often overlook our own Will which may appoint our loved one as an executor or name them as a beneficiary.

Your family member may also have bequeathed a share of their estate to you which could mean inheritance tax planning needs to be considered.

If you would like further information on any of the points discussed in this article or inheritance tax and Wills in general, please do not hesitate to contact an appropriate member of our team.

This article has been brought to you by our Private Client department who deal with Wills, Lasting Power of Attorney, Trust Funds and much more. They have also created an ‘8 Step Guide to creating a Will’ – if you don’t have a Will and would like information on would like to know more, please access the document here

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