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Petition · past parliament · HM Treasury

Make nieces and nephews "closely inherited" for RNRB purposes

Closed 364 signatures

What the petition asks

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.

Timeline

29 Jul 2020 Petition opened for signatures
29 Jan 2021 Closed to new signatures

Key facts

Signatures 364
Status Closed
Department HM Treasury
Opened 29 Jul 2020
Closed 29 Jan 2021

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Source: the official petition page. Last checked 15 Jul 2026.