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Contents

Official guidance
Inheritance Tax Manual

IHTM46000 · Residence nil rate band

  • IHTM46001 · Basic Principles: general overview
  • IHTM46002 · Basic Principles: phasing-in RNRB
  • IHTM46003 · Basic Principles: how the RNRB is applied.
  • IHTM46004 · Basic principles: claims
  • IHTM46010 · Basic definitions: introduction
  • IHTM46011 · Basic Definitions: ‘Qualifying Residential Interest’ and ‘Residential Property Interests’
  • IHTM46012 · Basic definitions: the value of the estate ‘E’ and the value transferred on death ‘VT’
  • IHTM46013 · Basic definitions: ‘Closely Inherited’
  • IHTM46014 · Basic definitions: 'Inherited'
  • IHTM46020 · Calculating the RNRB: introduction
  • IHTM46021 · Calculating the RNRB: when is RNRB due?
  • IHTM46022 · Calculating the RNRB: terms used: 'residential enhancement'
  • IHTM46023 · Calculating the RNRB: terms used: the 'taper threshold'
  • IHTM46024 · Calculating the RNRB: terms used: the 'default allowance'
  • IHTM46025 · Calculating the RNRB: terms used: the 'adjusted allowance'
  • IHTM46026 · Calculating the RNRB: calculating the 'default allowance' and the 'adjusted allowance'
  • IHTM46027 · Calculating the RNRB: calculating the value of the QRI that is closely inherited
  • IHTM46030 · More detailed guidance: dwelling-house
  • IHTM46031 · More detailed guidance: residence
  • IHTM46032 · More detailed guidance: residence outside the UK
  • IHTM46033 · More detailed guidance: inherited
  • IHTM46034 · More detailed guidance: direct descendants
  • IHTM46040 · Transfer of unused RNRB: the brought-forward allowance
  • IHTM46041 · Transfer of unused RNRB: the brought-forward allowance: method of calculation
  • IHTM46042 · Transfer of unused RNRB: the brought-forward allowance: when and how claims are made
  • ihtm46043 · Transfer of unused RNRB: effect on available RNRB
  • IHTM46044 · Transfer of unused RNRB: effect of tapering
  • IHTM46050 · Downsizing: general principles
  • IHTM46051 · Downsizing: the property disposed of
  • IHTM46052 · Downsizing: the closely inherited property
  • IHTM46053 · Downsizing: qualifying former residential interest (QFRI)
  • IHTM46054 · Downsizing: Disposals: qualifying former residential interest: disposal under contract
  • IHTM46055 · Downsizing: disposals: qualifying former residential interest: interest in possession trust
  • IHTM46056 · Downsizing: disposals: qualifying former residential interest: property subject to a reservation of benefit
  • IHTM46060 · Downsizing Calculations: overview
  • IHTM46061 · Downsizing Calculations: where there is a qualifying residential interest in the estate: conditions
  • IHTM46062 · Downsizing Calculations: where there is a qualifying residential interest in the estate: how to calculate the lost relievable amount
  • IHTM46063 · Downsizing conditions: where there is a qualifying residential interest in the estate: calculating the downsizing addition
  • IHTM46064 · Downsizing calculations: where there is no residential property interest in the estate: conditions
  • IHTM46065 · Downsizing calculations: where there is no residential property interest in the estate: how to calculate the lost relievable amount
  • IHTM46066 · Downsizing calculations: where there is no residential property interest in the estate: calculating the downsizing addition
  • IHTM46067 · Downsizing calculations: interaction with the taper threshold
  • IHTM46070 · Applying the RNRB to the estate: examples
  • IHTM46080 · Estates with conditionally exempt property
  • IHTM46100 · RNRB: glossary of terms
  1. Residence nil rate band: contents
  2. More detailed guidance: residence

IHTM46031 | More detailed guidance: residence

From HM Revenue & Customs · Inheritance Tax Manual

For RNRB purposes a person’s residence is any dwelling-house they owned, or had owned, and occupied at some stage as their home while they owned it. There is no minimum period of occupation by the person for the dwelling-house to be considered to be, or have been, their residence. This does not mean that any period of occupation of any kind will allow the condition to be met. Each case will depend on its facts.

Example:

An elderly person who has very recently moved into their new home and has barely finished unpacking when they are taken ill and have to move into a nursing home would, we consider, have established their ‘residence’ for RNRB purposes.

However, someone who just stays in a property for a number of weeks living out of a suitcase would not.

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