No residence held at death – Main residence nil rate band

Even if no residence is owned at death, or a smaller residence owned due to downsizing, the additional residence nil band may be available if the lower value residence and assets have been closely inherited.

So those who have had to sell their home in order to afford to move into residential care should be able to benefit if their will is drawn up correctly, but of course if they have never married or had children there may be no relief at all.