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HMRC internal manual

Inheritance Tax Manual

More detailed guidance: residence

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.


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.