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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Succession: Information given at boxes 24 to 28 of the IHT400: Deceased's former residence

Boxes 25 and 26 on the form IHT400 ask questions about the deceased’s residence. If the deceased’s residence (as shown at box 11 of the IHT400) is different from the address given in the Will the taxpayer or agent is asked to say what happened to the property in the Will.

If the deceased’s address shown in the Will has been replaced a number of times there is no need for the taxpayer to list the chain of events. It is enough for the taxpayer to confirm that the property has been replaced by the property included in the estate as the deceased’s address at death.

If the deceased owned the property shown in the Will at some time but no property is included as part of the estate the taxpayer is asked to say what happened to the property at box 26. If the property was sold the taxpayer or agent should explain what happened to the proceeds of the sale.

You need to consider (IHTM12032) from the replies to this question or the Will whether any gifts may have been made when the deceased’s former residence was disposed of.