RNB

[wired2]

I Intend to leave the house I own to my direct descendants and have a question about the RNRB.

The above house belonged to my parents and I used to live there until my mid twenties. I now regularly stay
there for short periods, most of my belongings are there, and I have never rented it out, but it
has never been my home address while I have owned it.

Before I owned the house I was living in a different county area with a friend in their rented house and we intended to move into my house.

However my friend became and remains very unwell, and no longer feels able to move. I am now basically their unofficial carer.

The city council where my house is situated lists my house as a second home.


Form IHT435:
A residence is any property that the deceased lived in as their home while it was included in
their estate. It does not have to be their main home, or lived in or owned for a minimum
period.

My question is this:
What evidence of having lived there would satisfy the requirements of the RNRB?.
For example, do I have to move there (very difficult for us) and make it my official home address at least for a while?

Can anyone advise please?

[AGoodman]

The legislation (s.8H IHTA) uses the word "residence" rather than "home". Neither is properly defined but residence is a little easier to fulfill. The form tries to simplify the language but in so doing blurs the true position.

The fact you are down as the occupier for Council Tax and presumably all utilities are in your name, and have been for some time, should be sufficient to prove this. If you want, you could take photos of the interior showing that you had it furnished with your possessions.

There is a slight doubt, which you (or your executors) may just have to risk, that HMRC could argue you didn't actually stay there much so it isn't a residence, but it is highly unlikely given you've clearly occupied it.

nb the fact you lived there before it belonged to you is irrelevant; you need to have used it as a residence since you became the owner.