Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Downsizing: General principles

Although the idea behind RNRB is that the deceased’s home is left to their direct descendants, it was recognised that people who had downsized to a less valuable property in later life, or who had sold their home when they moved into care, might lose some or all of their entitlement to RNRB. The downsizing provisions provide a way for any RNRB that might otherwise have been lost due to the disposal or downsizing to be reinstated, as long as other assets are closely inherited (IHTM46013). This amount is called the downsizing addition.