HMRC internal manual

Inheritance Tax Manual

Investigating the assets on page 6: Deceased’s residence (box 51)

The value of the deceased’s home should be included in box 51 of the IHT400. This box should also be used for the deceased’s former home where

  • the deceased had moved into a nursing or other residential home shortly before death, and
  • the former home was still vacant.


If the deceased lived on a farm the value of the farmhouse should be included in box 68.

Details of the property included in this box should be found at box 7 on Form IHT405

If the deceased’s main residence was jointly owned the value of the deceased’s share will be included in box 49 of the IHT400, and also on form IHT404