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HMRC internal manual

Inheritance Tax Manual

Succession: Investigating boxes 24 to 28 of the IHT400: Deceased's former residence

You should check whether the deceased’s residence at the date of death has been included in the estate and is the same as that shown in the Will (IHTM12021).

Disposing of a property can provide an opportunity for making gifts, either of the property itself or of the proceeds from the sale. For example, the deceased moving into a nursing or residential home (IHTM10053) might provide such an opportunity as could moving to a less expensive property.

Where the facts surrounding the deceased’s last known address (IHTM10052) are not clear you will need to consider the position carefully.