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Section 8F: Residence nil-rate amount: no interest in home goes to descendants etc

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Part I: GENERAL

Subsections (2) and (3) apply if the person's estate immediately before the person's death—

does not include a qualifying residential interest, or
includes a qualifying residential interest but none of the interest is closely inherited.

The person's residence nil-rate amount is nil.

An amount—

equal to the person's default allowance, or
if E is greater than TT, equal to the person's adjusted allowance,

is available for carry-forward.

See also—

  • section 8FD (which applies instead of this section where there is entitlement to a downsizing addition),

  • section 8H (meaning of "qualifying residential interest" , "qualifying former residential interest" and "residential property interest"),

  • section 8J (meaning of "inherit"),

  • section 8K (meaning of "closely inherited"), and

  • section 8M (cases involving conditional exemption).

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.