Clarification on Residence Nil Rate Band (RNRB) Transfer

Subject: Clarification on Residence Nil Rate Band (RNRB) Transfer Dear HMRC Inheritance Tax Team, I would like clarification on whether the Residence Nil Rate Band (RNRB) can be transferred when the first spouse was non-UK domiciled at the time of their death. Specifically, I would like to know: 1. Does a person’s domicile status affect whether their unused RNRB can be transferred to their surviving spouse? 2. If the first spouse did not own a home in the UK, does this impact the ability to transfer their unused RNRB? 3. Are the rules for transferring RNRB the same as those for transferring the standard Nil Rate Band (NRB), or are they different? Thank you

Hi Mm MOT,
This is for inheirtance tax and guidance is at:
Transferring unused residence nil rate band for Inheritance Tax
Any further queries should be refer 
Inheritance Tax: general enquiries
Thank you.