HMRC has updated the sections of its inheritance tax manual covering the crucially important residential nil-rate band for inheritance tax. The new sections can be found at IHTM46000 onwards.

HMRC Guidance – http://bit.ly/2ektrwD

HMRC Manual – http://bit.ly/2pDCcnW

The Guidance is arguably the most straightforward exposition of this latest and topical relief there is!