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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Investigating the deceased’s personal details : Nursing or residential home (box 12)

If the answer given at box 12 of the account tells you that the deceased’s last usual address (IHTM10052) was a nursing or residential home there are some points you should consider.

When the deceased moved into the nursing or residential home they may have made lifetime gifts. If they sold their house before they moved they may have given some or all of the proceeds away. This will depend on whether they had other assets to pay the nursing or residential home fees without needing to use the proceeds of the sale of the house. If the deceased was living in a residential or nursing home at the date of death, and the last known address is different from that shown in the Will, the information given at box 26 of the IHT400 should tell you what happened to the deceased’s house. Further guidance on investigating the information given at box 26 can be found at IHTM12011.

You might also want to ask what happened to the deceased’s household and personal goods (IHTM21000) when the deceased moved into the home.