The residence nil rate band (RNRB) came into force on 6 April 2017. The RNRB is available when a person who dies on or after that date holds a ‘qualifying residential interest’ (QRI) at their death, which is ‘closely inherited’ by a ‘lineal descendant’. A QRI is an interest in a dwelling house which has, at some time during the period of ownership, been the residence of the deceased. Any unused portion of the RNRB is transferable to the surviving spouse in the same way as the NRB. There are taper withdrawal and downsizing provisions to consider.