»Ê¹ÚÌåÓýapp

Although RNRB applies in principle where a person’s estate includes their home and that home is left to their children or other direct descendants, the RNRB legislation (IHTA84/S8D to S8M) sets out the qualifying criteria in detail. It introduces a number of terms with specific meanings which, among other things, determine what qualifies as a ‘homeâ€� (IHTM46011), who qualifies as a ‘direct descendantâ€� (IHTM46034), and whether the ‘homeâ€� is part of a person’s estate (IHTM46012). »Ê¹ÚÌåÓýappse are explained on the following pages.

»Ê¹ÚÌåÓýappre are further terms which apply to situations where RNRB is being transferred (IHTM46040) between the estates of spouses or civil partners, or where the downsizing provisions (IHTM46050) apply. »Ê¹ÚÌåÓýappse terms are set out in the relevant parts of the Manual.