IHTM10060 - Investigating the assets on page 6: Deceased鈥檚 residence (box 51)

The value of the deceased鈥檚 home should be included in box 51 of the IHT400. This box should also be used for the deceased鈥檚 former home where

  • the deceased had moved into a nursing or other residential home shortly before death, and
  • the former home was still vacant.

If the deceased lived on a farm the value of the farmhouse should be included in box 68.

Details of the property included in this box should be found at box 7 on Form IHT405

If the deceased鈥檚 main residence was jointly owned the value of the deceased鈥檚 share will be included in box 49 of the IHT400, and also on form IHT404